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Code of Virginia

Article 19

Estimated Tax

58.1-490Declarations of estimated tax 58.1-491Payments of estimated tax 58.1-491.1Payments estimated by certain members of the armed services 58.1-492Failure by individual, trust or estate to pay estimated tax 58.1-493Declarations of estimated tax to be filed with commissioner of revenue of county or city 58.1-494Sheets or forms for recording declarations of estimated tax; recording 58.1-495Payment of estimated tax; notice of installment due; information to be transmitted to Department 58.1-496Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor 58.1-497Section 58.1-306 applicable to declaration of estimated tax 58.1-498Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report 58.1-499Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year