Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
ARTICLE 19. Estimated Tax |
SECTION 58.1-490. Declarations of estimated tax |
SECTION 58.1-491. Payments of estimated tax |
SECTION 58.1-491.1. Payments estimated by certain members of the armed services |
SECTION 58.1-492. Failure by individual, trust or estate to pay estimated tax |
SECTION 58.1-493. Declarations of estimated tax to be filed with commissioner of revenue of county or city |
SECTION 58.1-494. Sheets or forms for recording declarations of estimated tax; recording |
SECTION 58.1-495. Payment of estimated tax; notice of installment due; information to be transmitted to Department |
SECTION 58.1-496. Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor |
SECTION 58.1-497. Section 58.1-306 applicable to declaration of estimated tax |
SECTION 58.1-498. Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report |
SECTION 58.1-499. Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year |