§ 58.1-2521 Time for filing declarations of estimated tax
A. The declaration of estimated tax shall be filed as follows: If the requirements of subsection A of § 58.1-2520 are first met:
1. Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.
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. 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. 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.
B. The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescribed by the Department.
History
The record of this law’s original creation isn’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 13; in 1984, chapter 675; in 2011, chapter 850.
Code 1950, § 58-502.3; 1968, c. 13; 1984, c. 675; 2011, c. 850.