79071358.1-501Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxEstimated Taxes Of CorporationsTime for filing declarations of estimated income taxCode 1950, § 58-151.37; 1968, c. 14; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-501/58.1-500Declarations of estimated income tax required; contents, etc/58.1-500//58.1-501/58.1/I/3/20/58.1-50158.1-50058.1-502The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-500 are first met:sectionAA1 Before the first day of the fourth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the fourth month of the taxable year.sectionA1A12 After the last day of the third month and before the first day of the sixth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the sixth month of the taxable year.sectionA2A22 After the last day of the fifth month and before the first day of the ninth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the ninth month of the taxable year.sectionA3A32 After the last day of the eighth month and before the first day of the twelfth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the twelfth month of the taxable year.sectionA4A42An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval.sectionBB1The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Tax Commissioner.sectionCC1