No. For the 2008 tax year, estimated MBT payments must be computed on the actual business income tax base, modified gross receipts tax base and surcharge of the period combined. No interest will be charged if payments are made on time, the sum of the estimated payments equals at least 85% of annual liability, and the amount of each payment reasonably approximates the tax liability incurred during the period. Estimates cannot be based on the prior year's SBT liability and cannot be based on 1% of gross receipts.