{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2521.html"}],"law_id":65839,"edition_id":1,"section_id":65839,"structure_id":13946,"section_number":"58.1-2521","catch_line":"Time for filing declarations of estimated tax","history":"Code 1950, \u00a7 58-502.3; 1968, c. 13; 1984, c. 675; 2011, c. 850.","full_text":"A\n\nThe declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-2520 are first met:1\n\nBefore April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.2\n\nAfter 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\n\nAfter 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\n\nAfter 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\n\nThe application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescribed by the Department.","order_by":null,"text":{"0":{"id":239268,"text":"The declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-2520 are first met:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":239269,"text":"Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":239270,"text":"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.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":239271,"text":"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.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":239272,"text":"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.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":239273,"text":"The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescribed by the Department.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4"}},"ancestry":[{"id":13946,"edition_id":1,"name":"Estimated Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12731,"metadata":{},"date_created":"2026-06-26 03:46:23","date_modified":"2026-06-26 03:46:23","permalink":{"id":255999,"object_type":"structure","relational_id":13946,"identifier":"2","token":"58.1\/II\/25\/2","url":"\/58.1\/II\/25\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12731,"edition_id":1,"name":"License Tax on Certain Insurance Companies","identifier":"25","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255943,"object_type":"structure","relational_id":12731,"identifier":"25","token":"58.1\/II\/25","url":"\/58.1\/II\/25\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77497,"structure_id":13946,"section_number":"58.1-2520","catch_line":"Requirement of declaration","url":"\/58.1-2520\/","token":"58.1\/II\/25\/2\/58.1-2520","metadata":false},{"id":65839,"structure_id":13946,"section_number":"58.1-2521","catch_line":"Time for filing declarations of estimated tax","url":"\/58.1-2521\/","token":"58.1\/II\/25\/2\/58.1-2521","metadata":false},{"id":65093,"structure_id":13946,"section_number":"58.1-2522","catch_line":"Amendments to declaration","url":"\/58.1-2522\/","token":"58.1\/II\/25\/2\/58.1-2522","metadata":false},{"id":76438,"structure_id":13946,"section_number":"58.1-2523","catch_line":"Payment of estimated tax","url":"\/58.1-2523\/","token":"58.1\/II\/25\/2\/58.1-2523","metadata":false},{"id":82350,"structure_id":13946,"section_number":"58.1-2524","catch_line":"Payments are on account of tax for license year","url":"\/58.1-2524\/","token":"58.1\/II\/25\/2\/58.1-2524","metadata":false},{"id":58951,"structure_id":13946,"section_number":"58.1-2525","catch_line":"Extensions of time","url":"\/58.1-2525\/","token":"58.1\/II\/25\/2\/58.1-2525","metadata":false},{"id":58725,"structure_id":13946,"section_number":"58.1-2526","catch_line":"Where declarations filed and how payments made; refunding overpayments","url":"\/58.1-2526\/","token":"58.1\/II\/25\/2\/58.1-2526","metadata":false},{"id":55003,"structure_id":13946,"section_number":"58.1-2527","catch_line":"Failure to pay estimated tax","url":"\/58.1-2527\/","token":"58.1\/II\/25\/2\/58.1-2527","metadata":false},{"id":75669,"structure_id":13946,"section_number":"58.1-2528","catch_line":"Exception to \u00a7 58.1-2527","url":"\/58.1-2528\/","token":"58.1\/II\/25\/2\/58.1-2528","metadata":false},{"id":71183,"structure_id":13946,"section_number":"58.1-2529","catch_line":"Other provisions of this chapter not affected by this article; insurance companies going out of business","url":"\/58.1-2529\/","token":"58.1\/II\/25\/2\/58.1-2529","metadata":false},{"id":64534,"structure_id":13946,"section_number":"58.1-2530","catch_line":"Double taxation respecting same direct gross premium income negated","url":"\/58.1-2530\/","token":"58.1\/II\/25\/2\/58.1-2530","metadata":false},{"id":68370,"structure_id":13946,"section_number":"58.1-2531","catch_line":"Distribution of certain revenue","url":"\/58.1-2531\/","token":"58.1\/II\/25\/2\/58.1-2531","metadata":false},{"id":80743,"structure_id":13946,"section_number":"58.1-2532","catch_line":"Exchange of information","url":"\/58.1-2532\/","token":"58.1\/II\/25\/2\/58.1-2532","metadata":false},{"id":56344,"structure_id":13946,"section_number":"58.1-2533","catch_line":"Reimbursement for certain costs","url":"\/58.1-2533\/","token":"58.1\/II\/25\/2\/58.1-2533","metadata":false}],"previous_section":{"id":77497,"structure_id":13946,"section_number":"58.1-2520","catch_line":"Requirement of declaration","url":"\/58.1-2520\/","token":"58.1\/II\/25\/2\/58.1-2520","metadata":false},"next_section":{"id":65093,"structure_id":13946,"section_number":"58.1-2522","catch_line":"Amendments to declaration","url":"\/58.1-2522\/","token":"58.1\/II\/25\/2\/58.1-2522","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2521\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 13; in 1984, chapter 675; in 2011, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0850\">850<\/a>.<\/p>","references":false,"refers_to":[{"id":77497,"section_number":"58.1-2520","catch_line":"Requirement of declaration","order_by":null,"url":"\/58.1-2520\/"}],"permalink":{"id":256005,"object_type":"law","relational_id":65839,"identifier":"58.1-2521","token":"58.1\/II\/25\/2\/58.1-2521","url":"\/58.1-2521\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2521\/","token":"58.1\/II\/25\/2\/58.1-2521","dublin_core":{"Title":"Time for filing declarations of estimated tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2521","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The declaration of <span class=\"dictionary\">estimated tax<\/span> shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7&nbsp;<a class=\"law\" title=\"Requirement of declaration\" href=\"\/58.1-2520\/\">58.1-2520<\/a> are first met: <a id=\"paragraph-239268\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Before April 1 of the <span class=\"dictionary\">taxable year<\/span>, the declaration shall be filed on or before April 15 of the <span class=\"dictionary\">taxable year<\/span>. <a id=\"paragraph-239269\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#A1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> After March 31 but before June 1 of the <span class=\"dictionary\">taxable year<\/span>, the declaration shall be filed on or before June 15 of the <span class=\"dictionary\">taxable year<\/span>. <a id=\"paragraph-239270\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> After May 31, but before September 1 of the <span class=\"dictionary\">taxable year<\/span>, the declaration shall be filed on or before September 15 of the <span class=\"dictionary\">taxable year<\/span>. <a id=\"paragraph-239271\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#A3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> After August 31, but before December 1 of the <span class=\"dictionary\">taxable year<\/span>, the declaration shall be filed on or before December 15 of the <span class=\"dictionary\">taxable year<\/span>. <a id=\"paragraph-239272\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#A4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The application of this section to <span class=\"dictionary\">taxable years<\/span> of less than 12 months shall be in accordance with guidelines prescribed by the <span class=\"dictionary\">Department<\/span>. <a id=\"paragraph-239273\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2521\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTIME FOR FILING DECLARATIONS OF ESTIMATED TAX (\u00a7 58.1-2521)\n\nA. The declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-2520 are first met:\n\n   1. Before April 1 of the taxable year, the declaration shall be filed on or\n   before April 15 of the taxable year.\n\n   2. After March 31 but before June 1 of the taxable year, the declaration shall\n   be filed on or before June 15 of the taxable year.\n\n   3. After May 31, but before September 1 of the taxable year, the declaration\n   shall be filed on or before September 15 of the taxable year.\n\n   4. After August 31, but before December 1 of the taxable year, the declaration\n   shall be filed on or before December 15 of the taxable year.\n\nB. The application of this section to taxable years of less than 12 months shall\nbe in accordance with guidelines prescribed by the Department.\n\nHISTORY: Code 1950, \u00a7 58-502.3; 1968, c. 13; 1984, c. 675; 2011, c. 850.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}