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Virginia Administrative Code

Part II

Fiduciary Estimated Tax

140Definitions; declaration.145Declarations of estimated tax.150Installment payments; due dates and amounts.152Application to short taxable year.154Application of payments.155Credit against estimated tax liability.160Additions to the tax.161Amount of underpayment.162Period of underpayment.163Additions to the tax; exceptions.9998Forms (23Vac10-115).