Section 19025.

(a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable on or before the 15th day of the fourth month of the taxable year.

(b) Except as provided in subdivision (c), if the amount of estimated tax exceeds the minimum tax specified by Section 23153, the amount payable shall be paid in installments as follows:

If the requirements	The following percentages of the estimated tax shall be paid on the 15th day of the—
of this subdivision are first met—	4th month	6th month	9th month	12th month
Before the 1st day of the 4th month of the taxable year  ........................	30 (but not less than the minimum tax provided in Section 23153 and any tax under Section 23800.5)	40	0	30
After the last day of the 3rd month and before the 1st day of the 6th month of the taxable year  ........................	__	60	0	40
After the last day of the 5th month and before the 1st day of the 9th month of the taxable year  ........................	__	__	70	30
After the last day of the 8th month and before the 1st day of the 12th month of the taxable year  ........................	__	__	__	100

(c) If a wholly owned subsidiary is first subject to tax under Section 23800.5 after the last day of the third month of the taxable year of owner, the amount of the next installment of estimated tax under subdivision (b) after the wholly owned subsidiary is subject to tax under Section 23800.5 shall not be less than the amount of the tax of the wholly owned subsidiary under Section 23800.5 and an amount equal to that amount shall be due and payable on the date the installment is required to be paid. For purposes of determining which installment is the next installment of estimated tax under subdivision (b), subdivision (b) shall be modified by substituting "includes the tax of a wholly owned subsidiary under Section 23800.5" for "exceeds the minimum tax specified by Section 23153."

(d) The amendments made to this section by Section 1 of Chapter 1 of the First Extraordinary Session of the Statutes of 2008 shall apply to installments due for each taxable year beginning on or after January 1, 2009, and before January 1, 2010.

(e) The amendments made to this section by the act adding this subdivision shall apply to installments due for each taxable year beginning on or after January 1, 2010.

(Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 2. Effective October 23, 2009.)