Single Business Tax (SBT) Quarterly Returns and payments are required if the annual liability is expected to be $600 or more.

The Quarterly Returns and payments for a calendar year taxpayer are due on April 30th, July 31st, October 31st and January 31^st.

For a fiscal year taxpayer, the Quarterly Returns and payments are due on the last day of the month following the end of the fiscal quarter.

The following chart shows the due dates for Quarterly Returns and payments of fiscal year taxpayers for their final short period SBT return.

SBT QUARTERLY RETURN DUE DATES FOR FISCAL YEAR TAXPAYERS

FISCAL                FIRST                    SECOND                   THIRD                 FOURTH

YEAR                  QUARTER              QUARTER                QUARTER            QUARTER

END

                            Last Day                Last Day                  Last Day              Last Day

                  Of The                   Of The                     Of The                 Of The

                  4th Month              7th Month               10th Month          13th Month

1/31/08                5/31/07                   8/31/07                    11/30/07              2/29/08

2/28/08                6/30/07                   9/30/07                    12/31/07              3/31/08

3/31/08                7/31/07                   10/31/07                   1/31/08                N/A

4/30/08                8/31/07                   11/30/07                    2/29/08               N/A

5/31/08                9/30/07                   12/31/07                    3/31/08                N/A

6/30/08                10/31/07                  1/31/08                      N/A                     N/A

7/31/08                 11/30/07                 2/29/08                      N/A                     N/A

8/31/08                 12/31/07                 3/31/08                      N/A                     N/A

9/30/08                        *                        N/A                           N/A                     N/A

10/31/08                      *                        N/A                            N/A                     N/A

11/30/08                      *                        N/A                            N/A                     N/A

*An estimated return is not required for a fiscal year filer with a short taxable year

of less than four calendar months. (IRS Regulation 1.6655-5)