Section 77-B:18 Payment of Estimated Tax.
Each taxpayer required to file an estimated tax declaration shall include with his declaration of estimated income payment of not less than 1/4 of the tax due thereon. Thereafter, on the fifteenth days of the sixth and ninth months following the close of the taxable year the taxpayer shall pay not less than 1/4 of the tax due upon said estimated income or any revised estimate thereof.
Source. 1970, 20:1, eff. July 1, 1970.