Estimated Tax
58.1-490Declarations of estimated tax58.1-491Payments of estimated tax58.1-491.1Payments estimated by certain members of the armed services58.1-492Failure by individual, trust or estate to pay estimated tax58.1-493Declarations of estimated tax to be filed with commissioner of revenue of county or city58.1-494Sheets or forms for recording declarations of estimated tax; recording58.1-495Payment of estimated tax; notice of installment due; information to be transmitted to Department58.1-496Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor58.1-497Section 58.1-306 applicable to declaration of estimated tax58.1-498Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report58.1-499Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year