§ 58.1-2650. Other provisions of this chapter not affected by this article; taxpayers beginning or going out of ...
Nothing in the preceding sections relative to the payment of estimated tax payments shall be construed as affecting other provisions of this chapter except to the extent required to ensure the collection of estimated taxes. To the extent there is inconsistency between a section relating to the payment of estimated taxes and § 58.1-2629, relating to taxpayers beginning business, those sections relating to the payment of estimated taxes shall control. Moreover, if a taxpayer goes out of business or ceases to be subject to the license tax in any taxable or tax year, such an event shall not defeat the payment of the license tax for the period in which the corporation was subject to the license tax and received gross receipts.
(Code 1950, § 58-514.9; 1968, c. 15; 1984, c. 675; 1988, c. 899.)
Sections: Previous 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 58.1-2653 58.1-2654 58.1-2654.1 58.1-2655 58.1-2656 NextLast modified: April 16, 2009