{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-493.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-493.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-493.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-493.html"}],"law_id":78772,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-151.24; 1962, c. 612; 1984, c. 675; 1987, c. 484.","full_text":"A\n\nEvery resident individual who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which he resides, and every nonresident individual who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which all or a part of his income from sources within the Commonwealth was derived. Forms for use by taxpayers in preparing their declarations of estimated tax shall be supplied by the Department to the commissioners of the revenue, who shall mail or deliver them to the taxpayers needing them so far as ascertainable not later than January 15 of each year. Failure of any taxpayer to receive any such form shall not relieve him of his obligation to file a declaration of estimated tax.B\n\nEvery trust or estate which is required by this article to file a declaration of estimated tax shall file the declaration with the commissioner of the revenue for the county or city in which the fiduciary qualified or, if there has been no qualification in this state, in the city or county in which the fiduciary resides, does business or has an office or wherein the beneficiaries or any of them may reside.","order_by":null,"text":{"0":{"id":282229,"text":"Every resident individual who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which he resides, and every nonresident individual who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which all or a part of his income from sources within the Commonwealth was derived. Forms for use by taxpayers in preparing their declarations of estimated tax shall be supplied by the Department to the commissioners of the revenue, who shall mail or deliver them to the taxpayers needing them so far as ascertainable not later than January 15 of each year. Failure of any taxpayer to receive any such form shall not relieve him of his obligation to file a declaration of estimated tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282230,"text":"Every trust or estate which is required by this article to file a declaration of estimated tax shall file the declaration with the commissioner of the revenue for the county or city in which the fiduciary qualified or, if there has been no qualification in this state, in the city or county in which the fiduciary resides, does business or has an office or wherein the beneficiaries or any of them may reside.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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; recording","url":"\/58.1-494\/","token":"58.1\/I\/3\/19\/58.1-494","metadata":false},{"id":56752,"structure_id":14845,"section_number":"58.1-495","catch_line":"Payment of estimated tax; notice of installment due; information to be transmitted to Department","url":"\/58.1-495\/","token":"58.1\/I\/3\/19\/58.1-495","metadata":false},{"id":66967,"structure_id":14845,"section_number":"58.1-496","catch_line":"Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor","url":"\/58.1-496\/","token":"58.1\/I\/3\/19\/58.1-496","metadata":false},{"id":60641,"structure_id":14845,"section_number":"58.1-497","catch_line":"Section 58.1-306 applicable to declaration of estimated tax","url":"\/58.1-497\/","token":"58.1\/I\/3\/19\/58.1-497","metadata":false},{"id":83340,"structure_id":14845,"section_number":"58.1-498","catch_line":"Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report","url":"\/58.1-498\/","token":"58.1\/I\/3\/19\/58.1-498","metadata":false},{"id":75795,"structure_id":14845,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; 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":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},"next_section":{"id":78804,"structure_id":14845,"section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; recording","url":"\/58.1-494\/","token":"58.1\/I\/3\/19\/58.1-494","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-493\/","history_text":"

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 1962, chapter 612; in 1984, chapter 675; in 1987, chapter 484.<\/p>","references":false,"refers_to":false,"permalink":{"id":253943,"object_type":"law","relational_id":78772,"identifier":"58.1-493","token":"58.1\/I\/3\/19\/58.1-493","url":"\/58.1-493\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-493\/","token":"58.1\/I\/3\/19\/58.1-493","dublin_core":{"Title":"Declarations of estimated tax to be filed with commissioner of revenue of county or city","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-493","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every resident<\/span> individual<\/span> who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which he resides, and every nonresident individual<\/span> who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which all or a part of his income from sources within the Commonwealth was derived. Forms for use by taxpayers<\/span> in preparing their declarations of estimated tax shall be supplied by the Department<\/span> to the commissioners of the revenue, who shall mail or deliver them to the taxpayers<\/span> needing them so far as ascertainable not later than January 15 of each year. Failure of any taxpayer<\/span> to receive any such form shall not relieve him of his obligation to file a declaration of estimated tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every trust<\/span> or estate<\/span> which is required by this article to file a declaration of estimated tax shall file the declaration with the commissioner of the revenue for the county or city in which the fiduciary qualified or, if there has been no qualification in this state, in the city or county in which the fiduciary resides, does business or has an office or wherein the beneficiaries or any of them may reside. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDECLARATIONS OF ESTIMATED TAX TO BE FILED WITH COMMISSIONER OF REVENUE OF COUNTY\nOR CITY (\u00a7 58.1-493)\n\nA. Every resident individual who is required by this article to file a\ndeclaration of estimated tax shall file his declaration with the commissioner of\nthe revenue for the county or city in which he resides, and every nonresident\nindividual who is required by this article to file a declaration of estimated\ntax shall file his declaration with the commissioner of the revenue for the\ncounty or city in which all or a part of his income from sources within the\nCommonwealth was derived. Forms for use by taxpayers in preparing their\ndeclarations of estimated tax shall be supplied by the Department to the\ncommissioners of the revenue, who shall mail or deliver them to the taxpayers\nneeding them so far as ascertainable not later than January 15 of each year.\nFailure of any taxpayer to receive any such form shall not relieve him of his\nobligation to file a declaration of estimated tax.\n\nB. Every trust or estate which is required by this article to file a declaration\nof estimated tax shall file the declaration with the commissioner of the revenue\nfor the county or city in which the fiduciary qualified or, if there has been no\nqualification in this state, in the city or county in which the fiduciary\nresides, does business or has an office or wherein the beneficiaries or any of\nthem may reside.\n\nHISTORY: Code 1950, \u00a7 58-151.24; 1962, c. 612; 1984, c. 675; 1987, c. 484.","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}}