{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2522.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2522.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2522.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2522.html"}],"law_id":65093,"edition_id":1,"section_id":65093,"structure_id":13946,"section_number":"58.1-2522","catch_line":"Amendments to declaration","history":"Code 1950, \u00a7\u00a7 58-502.2, 58-502.3; 1968, c. 13; 1978, c. 4; 1984, c. 675; 2011, c. 850.","full_text":"An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval. Such amendments shall be filed pursuant to guidelines prescribed by the Department.","order_by":null,"text":{"0":{"id":236897,"text":"An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval. Such amendments shall be filed pursuant to guidelines prescribed by the Department.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2522\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1978, chapter 4; in 1984, chapter 675; in 2011, chapter 850<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":256009,"object_type":"law","relational_id":65093,"identifier":"58.1-2522","token":"58.1\/II\/25\/2\/58.1-2522","url":"\/58.1-2522\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2522\/","token":"58.1\/II\/25\/2\/58.1-2522","dublin_core":{"Title":"Amendments to declaration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2522","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year<\/span>, but only one amendment may be filed in each such interval. Such amendments shall be filed pursuant to guidelines prescribed by the Department<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAMENDMENTS TO DECLARATION (\u00a7 58.1-2522)\n\nAn amendment of a declaration may be filed in any interval between installment\ndates prescribed for the taxable year, but only one amendment may be filed in\neach such interval. Such amendments shall be filed pursuant to guidelines\nprescribed by the Department.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-502.2, 58-502.3; 1968, c. 13; 1978, c. 4; 1984, c.\n675; 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}}