An individual may amend a declaration at any time throughout the year by increasing or decreasing the amount of installment payment noted on the payment-voucher form accompanying the payment.

Statutory Authority

§§ 58.1-203 and 58.1-490 of the Code of Virginia.

Historical Notes

Derived from VR630-2-490.2 § 6; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after January 1, 1987.