1. A. The declaration of estimated tax shall be filed as follows:

   1. 1. Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.
   2. 2. After March 31 but before June 1 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year.
   3. 3. After May 31, but before September 1 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year.
   4. 4. After August 31, but before December 1 of the taxable year, the declaration shall be filed on or before December 15 of the taxable year.

   If the requirements of subsection A of § 58.1-2520 are first met:

2. B. The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescribed by the Department.

Code 1950, § 58-502.3; 1968, c. 13; 1984, c. 675; 2011, c. 850.