Estimated Tax
This is Article 4 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 26, titled “Taxation Of Public Service Corporations.” It’s comprised of the following 12 sections.
- § 58.1-2640
- Declarations of estimated tax required; contents, etc
- § 58.1-2641
- Time for filing declarations of estimated tax
- § 58.1-2642
- Amendments to declaration
- § 58.1-2643
- Payment of estimated tax
- § 58.1-2644
- Payments are on account of tax for tax year
- § 58.1-2645
- Late filing
- § 58.1-2646
- Extensions of time
- § 58.1-2647
- Where declarations filed and how payments made; refunding overpayments
- § 58.1-2648
- Failure to pay estimated tax
- § 58.1-2649
- Exception to § 58.1-2648
- § 58.1-2650
- Other provisions of this chapter not affected by this article; taxpayers beginning or going out of business
- § 58.1-2651
- Certain sections not applicable to special revenue taxes imposed by Article 6