§ 58.1-495. Payment of estimated tax; notice of installment due; information to be transmitted to Departmen...
The estimated tax with respect to which a declaration is required by this article shall be paid as specified in § 58.1-491 to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his declaration of estimated tax.
In every case the taxpayer may make his first payment to the treasurer of the county or city by attaching such payment to his declaration when he files it with the commissioner of the revenue. The commissioner of the revenue shall transmit all such payments to the treasurer at the time he delivers to the treasurer the sheets or forms mentioned in § 58.1-494 or, if memorandum assessments are made, at the time such memorandum assessments are certified to the treasurer.
Within ten days after the close of each month each county and city treasurer shall transmit to the Department in such form as the Department may prescribe such information and data as may be required by the Department with respect to all collections of estimated tax throughout the next preceding month.
(Code 1950, § 58-151.26; 1962, c. 612; 1977, c. 396; 1979, c. 33; 1981, c. 96; 1982, c. 530; 1984, c. 675.)
Sections: Previous 58.1-486.2 58.1-490 58.1-491 58.1-491.1 58.1-492 58.1-493 58.1-494 58.1-495 58.1-496 58.1-497 58.1-498 58.1-499 58.1-500 58.1-501 58.1-502 NextLast modified: April 16, 2009