{"law_id":"780550","section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; recording","history":"Code 1950, \u00a7 58-151.25; 1962, c. 612; 1968, c. 343; 1981, c. 96; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-494\/","refers_to":false,"url":"\/58.1-494\/","token":"58.1\/I\/3\/19\/58.1-494","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":false,"edition_id":"11","section_id":"780550","structure_id":"712","full_text":"The commissioner of the revenue shall, for recording declarations of estimated tax, make out assessment sheets or forms daily as and when declarations are received, and shall continue so to make out such sheets or forms daily until all declarations so received by him have been entered on such sheets or forms. The commissioner of the revenue shall each day deliver the original and, if the Department so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city.","text":{"0":{"id":"2517636","text":"The commissioner of the revenue shall, for recording declarations of estimated tax, make out assessment sheets or forms daily as and when declarations are received, and shall continue so to make out such sheets or forms daily until all declarations so received by him have been entered on such sheets or forms. The commissioner of the revenue shall each day deliver the original and, if the Department so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city.","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":"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"},"next_section":{"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"},"references":[{"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\/"}],"formats":{"txt":"\/58.1-494.txt","json":"\/58.1-494.json","xml":"\/58.1-494.xml"},"dublin_core":{"Title":"Sheets or forms for recording declarations of estimated tax; recording","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-494","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nSHEETS OR FORMS FOR RECORDING DECLARATIONS OF ESTIMATED TAX; RECORDING (\u00a7\n58.1-494)\n\nThe commissioner of the revenue shall, for recording declarations of estimated\ntax, make out assessment sheets or forms daily as and when declarations are\nreceived, and shall continue so to make out such sheets or forms daily until all\ndeclarations so received by him have been entered on such sheets or forms. The\ncommissioner of the revenue shall each day deliver the original and, if the\nDepartment so prescribes, one copy of each such sheet or form so made out that\nday to the treasurer of the county or city.\n\nHISTORY: Code 1950, \u00a7 58-151.25; 1962, c. 612; 1968, c. 343; 1981, c. 96; 1984,\nc. 675."}