Minimum estimated tax

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due. Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14. A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due. Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.