220.241  Declaration; time for filing.--A declaration of estimated tax under this code shall be filed on or before the 1st day of the 5th month of each taxable year, except that if the minimum tax requirement of s. 220.24(1) is first met:

(1)  After the 3rd month and before the 6th month of the taxable year, the declaration shall be filed on or before the 1st day of the 7th month;

(2)  After the 5th month and before the 9th month of the taxable year, the declaration shall be filed on or before the 1st day of the 10th month; or

(3)  After the 8th month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year on or before the 1st day of the succeeding taxable year.