Estimated Tax

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This is Article 19 of the Code of Virginia, titled “Estimated Tax.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 11 sections.

§ 58.1-490	Declarations of estimated tax
§ 58.1-491	Payments of estimated tax
§ 58.1-491.1	Payments estimated by certain members of the armed services
§ 58.1-492	Failure by individual, trust or estate to pay estimated tax
§ 58.1-493	Declarations of estimated tax to be filed with commissioner of revenue of county or city
§ 58.1-494	Sheets or forms for recording declarations of estimated tax; recording
§ 58.1-495	Payment of estimated tax; notice of installment due; information to be transmitted to Department
§ 58.1-496	Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
§ 58.1-497	Section 58.1-306 applicable to declaration of estimated tax
§ 58.1-498	Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
§ 58.1-499	Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year