Georgia § 48-7-115 - Time for filing estimated income tax by individuals.
Full text of Georgia Official Code of Georgia Annotated § 48-7-115 — Time for filing estimated income tax by individuals., with citation guidance and answers to common questions.
§ 48-7-115. Time for filing estimated income tax by individuals.
In general. Estimated tax required by Code Section 48-7-114 from an individual not regarded as a farmer or fisherman shall be filed with the commissioner on or before April 15 of the taxable year, except that if the requirements of subsection (b) of Code Section 48-7-114 are first met: On or after April 1 and before June 1 of the taxable year, the estimated tax shall be filed on or before June 15 of the taxable year; On or after June 1 and before September 1 of the taxable year, the estimated tax shall be filed on or before September 15 of the taxable year; or On or after September 1 of the taxable year, the estimated tax shall be filed on or before January 15 of the succeeding year. Farmers and fishermen. Estimated tax required by Code Section 48-7-114 from individuals whose estimated gross income from farming or fishing for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed, in lieu of the time prescribed in subsection (a) of this Code section, at any time on or before January 15 of the succeeding taxable year. Short taxable years. In the application of this Code section to a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Code section the months which correspond to the months specified in this Code section. (Ga. L. 1960, p. 7, § 19; Code 1933, § 91A-3917, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 77; Ga. L. 1988, p. 1380, § 4.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-7-115
What does Official Code of Georgia Annotated § 48-7-115 cover?
Section 48-7-115 ("Time for filing estimated income tax by individuals.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-7-115?
A common citation format is "Official Code of Georgia Annotated § 48-7-115" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-7-115 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.