Estimated Tax
This is Article 19 of the Code of Virginia, titled “Estimated Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 11 sections.
- § 58.1-490
- Declarations of estimated tax
- § 58.1-491
- Payments of estimated tax
- § 58.1-491.1
- Payments estimated by certain members of the armed services
- § 58.1-492
- Failure by individual, trust or estate to pay estimated tax
- § 58.1-493
- Declarations of estimated tax to be filed with commissioner of revenue of county or city
- § 58.1-494
- Sheets or forms for recording declarations of estimated tax; recording
- § 58.1-495
- Payment of estimated tax; notice of installment due; information to be transmitted to Department
- § 58.1-496
- Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
- § 58.1-497
- Section 58.1-306 applicable to declaration of estimated tax
- § 58.1-498
- Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
- § 58.1-499
- Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year