§ 58.1-2641. Time for filing declarations of estimated tax
A. The declaration of estimated tax shall be filed as follows:
If the requirements of subsection A of § 58.1-2640 are first met:
1. Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.
2. After March 31 and before June 1 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year.
3. After May 31 and before September 1 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year.
4. After August 31 and before December 1 of the taxable year, the declaration shall be filed on or before December 15 of the taxable year.
B. The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Commission.
(Code 1950, § 58-514.5; 1968, c. 15; 1984, c. 675.)
Sections: Previous 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 58.1-2648 NextLast modified: April 16, 2009