§ 58.1-2645. Late filing
If the declaration is filed after the time prescribed by § 58.1-2641 (determined without regard to any extension of time for filing the declaration), there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed timely and the remaining installment shall be paid at the time at which, and in the amounts in which, they would have been payable if the declaration had been so filed.
(Code 1950, § 58-514.6; 1968, c. 15; 1972, c. 152; 1984, c. 675.)
Sections: Previous 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 58.1-2649 58.1-2650 58.1-2651 58.1-2652 NextLast modified: April 16, 2009