§ 58.1-503

Where declarations filed and how payments made; crediting or refunding overpayments

Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.

History

Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.

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