{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-491.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-491.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-491.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-491.1.html"}],"law_id":58343,"edition_id":1,"section_id":58343,"structure_id":14845,"section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","history":"1991, cc. 346, 361; 1996, c. 401.","full_text":"Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any individual qualifying for an extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344 during the period of such extension.","order_by":null,"text":{"0":{"id":213683,"text":"Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any individual qualifying for an extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344 during the period of such extension.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14845,"edition_id":1,"name":"Estimated Tax","identifier":"19","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:50:21","date_modified":"2026-06-26 03:50:21","permalink":{"id":253925,"object_type":"structure","relational_id":14845,"identifier":"19","token":"58.1\/I\/3\/19","url":"\/58.1\/I\/3\/19\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":58457,"structure_id":14845,"section_number":"58.1-490","catch_line":"Declarations of estimated tax","url":"\/58.1-490\/","token":"58.1\/I\/3\/19\/58.1-490","metadata":false},{"id":68632,"structure_id":14845,"section_number":"58.1-491","catch_line":"Payments of estimated tax","url":"\/58.1-491\/","token":"58.1\/I\/3\/19\/58.1-491","metadata":false},{"id":58343,"structure_id":14845,"section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","url":"\/58.1-491.1\/","token":"58.1\/I\/3\/19\/58.1-491.1","metadata":false},{"id":58433,"structure_id":14845,"section_number":"58.1-492","catch_line":"Failure by individual, trust or estate to pay estimated tax","url":"\/58.1-492\/","token":"58.1\/I\/3\/19\/58.1-492","metadata":false},{"id":78772,"structure_id":14845,"section_number":"58.1-493","catch_line":"Declarations of estimated tax to be filed with commissioner of revenue of county or city","url":"\/58.1-493\/","token":"58.1\/I\/3\/19\/58.1-493","metadata":false},{"id":78804,"structure_id":14845,"section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; 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crediting overpayment against estimated tax for ensuing year","url":"\/58.1-499\/","token":"58.1\/I\/3\/19\/58.1-499","metadata":false}],"previous_section":{"id":68632,"structure_id":14845,"section_number":"58.1-491","catch_line":"Payments of estimated tax","url":"\/58.1-491\/","token":"58.1\/I\/3\/19\/58.1-491","metadata":false},"next_section":{"id":58433,"structure_id":14845,"section_number":"58.1-492","catch_line":"Failure by individual, trust or estate to pay estimated tax","url":"\/58.1-492\/","token":"58.1\/I\/3\/19\/58.1-492","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-491.1\/","history_text":"

This law was first created in 1991. The record of its establishment is cataloged in chapters 346 and 361 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1996, chapter 401<\/a>.<\/p>","references":false,"refers_to":[{"id":66015,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","order_by":null,"url":"\/58.1-344\/"}],"permalink":{"id":253935,"object_type":"law","relational_id":58343,"identifier":"58.1-491.1","token":"58.1\/I\/3\/19\/58.1-491.1","url":"\/58.1-491.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-491.1\/","token":"58.1\/I\/3\/19\/58.1-491.1","dublin_core":{"Title":"Payments estimated by certain members of the armed services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-491.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any individual<\/span> qualifying for an extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344<\/a> during the period of such extension.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENTS ESTIMATED BY CERTAIN MEMBERS OF THE ARMED SERVICES (\u00a7 58.1-491.1)\n\nNotwithstanding any other provision of this article, estimated tax declarations\nand installment payments shall not be required of any individual qualifying for\nan extension under subdivision 1 or 2 of subsections F and G of \u00a7 58.1-344\nduring the period of such extension.\n\nHISTORY: 1991, cc. 346, 361; 1996, c. 401.","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}}