A. The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-2640 are first met:
1. Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.
2. After March 31 and before June 1 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year.
3. After May 31 and before September 1 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year.
4. After August 31 and before December 1 of the taxable year, the declaration shall be filed on or before December 15 of the taxable year.
B. The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Commission.
History
Code 1950, § 58-514.5; 1968, c. 15; 1984, c. 675.
