{"law_id":"765507","section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","history":"1991, cc. 346, 361; 1996, c. 401.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-491.1\/","refers_to":[{"id":"785856","section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/"}],"url":"\/58.1-491.1\/","token":"58.1\/I\/3\/19\/58.1-491.1","structure":{"1":{"id":"712","name":"Estimated Tax","identifier":"19","label":"article","url":"\/58.1\/I\/3\/19\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":[{"id":"785856","section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/"},{"id":"793575","section_number":"58.1-453","catch_line":"Extension of time for filing returns by corporations","url":"\/58.1-453\/"},{"id":"790373","section_number":"58.1-495","catch_line":"Payment of estimated tax; notice of installment due; information to be transmitted to Department","url":"\/58.1-495\/"}],"edition_id":"11","section_id":"765507","structure_id":"712","full_text":"Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any individual qualifying for an extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344 during the period of such extension.","text":{"0":{"id":"2466621","text":"Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any individual qualifying for an extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344 during the period of such extension.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"712","name":"Estimated Tax","identifier":"19","label":"article","url":"\/58.1\/I\/3\/19\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"772179","structure_id":"712","section_number":"58.1-490","catch_line":"Declarations of estimated tax","url":"\/58.1-490\/","token":"58.1\/I\/3\/19\/58.1-490"},"1":{"id":"767031","structure_id":"712","section_number":"58.1-491","catch_line":"Payments of estimated tax","url":"\/58.1-491\/","token":"58.1\/I\/3\/19\/58.1-491"},"2":{"id":"765507","structure_id":"712","section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","url":"\/58.1-491.1\/","token":"58.1\/I\/3\/19\/58.1-491.1"},"3":{"id":"787494","structure_id":"712","section_number":"58.1-492","catch_line":"Failure by individual, trust or estate to pay estimated tax","url":"\/58.1-492\/","token":"58.1\/I\/3\/19\/58.1-492"},"4":{"id":"771869","structure_id":"712","section_number":"58.1-493","catch_line":"Declarations of estimated tax to be filed with commissioner of revenue of county or city","url":"\/58.1-493\/","token":"58.1\/I\/3\/19\/58.1-493"},"5":{"id":"780550","structure_id":"712","section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; recording","url":"\/58.1-494\/","token":"58.1\/I\/3\/19\/58.1-494"},"6":{"id":"790373","structure_id":"712","section_number":"58.1-495","catch_line":"Payment of estimated tax; notice of installment due; information to be transmitted to Department","url":"\/58.1-495\/","token":"58.1\/I\/3\/19\/58.1-495"},"7":{"id":"790837","structure_id":"712","section_number":"58.1-496","catch_line":"Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor","url":"\/58.1-496\/","token":"58.1\/I\/3\/19\/58.1-496"},"8":{"id":"775242","structure_id":"712","section_number":"58.1-497","catch_line":"Section 58.1-306 applicable to declaration of estimated tax","url":"\/58.1-497\/","token":"58.1\/I\/3\/19\/58.1-497"},"9":{"id":"795983","structure_id":"712","section_number":"58.1-498","catch_line":"Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report","url":"\/58.1-498\/","token":"58.1\/I\/3\/19\/58.1-498"},"10":{"id":"791859","structure_id":"712","section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","url":"\/58.1-499\/","token":"58.1\/I\/3\/19\/58.1-499"}},"previous_section":{"id":"767031","structure_id":"712","section_number":"58.1-491","catch_line":"Payments of estimated tax","url":"\/58.1-491\/","token":"58.1\/I\/3\/19\/58.1-491"},"next_section":{"id":"787494","structure_id":"712","section_number":"58.1-492","catch_line":"Failure by individual, trust or estate to pay estimated tax","url":"\/58.1-492\/","token":"58.1\/I\/3\/19\/58.1-492"},"references":false,"formats":{"txt":"\/58.1-491.1.txt","json":"\/58.1-491.1.json","xml":"\/58.1-491.1.xml"},"dublin_core":{"Title":"Payments estimated by certain members of the armed services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-491.1","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nPAYMENTS ESTIMATED BY CERTAIN MEMBERS OF THE ARMED SERVICES (\u00a7 58.1-491.1)\n\nNotwithstanding any other provision of this article, estimated tax declarations\nand installment payments shall not be required of any individual qualifying for\nan extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344\nduring the period of such extension.\n\nHISTORY: 1991, cc. 346, 361; 1996, c. 401."}