Estimated Tax
This is Article 2 of the Code of Virginia, titled “Estimated Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 25, titled “License Tax On Certain Insurance Companies.” It’s comprised of the following 14 sections.
- § 58.1-2520
- Requirement of declaration
- § 58.1-2521
- Time for filing declarations of estimated tax
- § 58.1-2522
- Amendments to declaration
- § 58.1-2523
- Payment of estimated tax
- § 58.1-2524
- Payments are on account of tax for license year
- § 58.1-2525
- Extensions of time
- § 58.1-2526
- Where declarations filed and how payments made; refunding overpayments
- § 58.1-2527
- Failure to pay estimated tax
- § 58.1-2528
- Exception to § 58.1-2527
- § 58.1-2529
- Other provisions of this chapter not affected by this article; insurance companies going out of business
- § 58.1-2530
- Double taxation respecting same direct gross premium income negated
- § 58.1-2531
- Distribution of certain revenue
- § 58.1-2532
- Exchange of information
- § 58.1-2533
- Reimbursement for certain costs