§ 58.1-2640. Declarations of estimated tax required; contents, etc
A. Every taxpayer that is subject to a state license tax imposed by § 58.1-2626 shall make a declaration of estimated tax for the taxable year if the tax imposed by this chapter, for the tax year, can reasonably be expected to exceed $5,000.
Such declaration shall contain such pertinent information as the Commission may by forms or regulations prescribe.
B. A taxpayer with a taxable year of less than twelve months shall make a declaration in accordance with regulations prescribed by the Commission.
(Code 1950, § 58-514.4; 1968, c. 15; 1984, c. 675; 1988, c. 899; 2002, c. 502.)
Sections: Previous 58.1-2629 58.1-2630 58.1-2631 58.1-2632 58.1-2633 58.1-2634 58.1-2635 58.1-2640 58.1-2641 58.1-2642 58.1-2643 58.1-2644 58.1-2645 58.1-2646 58.1-2647 NextLast modified: April 16, 2009