Code of Virginia - Title 58.1 Taxation - Section 58.1-2650 Other provisions of this chapter not affected by this article; taxpayers beginning or going out of ...

§ 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  Next

Last modified: April 16, 2009