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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 20. Estimated Taxes of Corporations |
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SECTION 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments |
SECTION 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments
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Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department. Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675. |