CODE OF VIRGINIA

DECLARATIONS OF ESTIMATED TAX REQUIRED; CONTENTS, ETC (§ 58.1-2640)

A. Every taxpayer that is subject to a state license tax imposed by § 58.1-2626
shall make a declaration of estimated tax for the taxable year if the tax
imposed by this chapter, for the tax year, can reasonably be expected to exceed
$ 5,000.Such declaration shall contain such pertinent information as the
Commission may by forms or regulations prescribe.

B. A taxpayer with a taxable year of less than twelve months shall make a
declaration in accordance with regulations prescribed by the Commission.

HISTORY: Code 1950, § 58-514.4; 1968, c. 15; 1984, c. 675; 1988, c. 899; 2002,
c. 502.