{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-495.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-495.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-495.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-495.html"}],"law_id":56752,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-151.26; 1962, c. 612; 1977, c. 396; 1979, c. 33; 1981, c. 96; 1982, c. 530; 1984, c. 675.","full_text":"The estimated tax with respect to which a declaration is required by this article shall be paid as specified in \u00a7 58.1-491 to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his declaration of estimated tax.\n\t\tIn every case the taxpayer may make his first payment to the treasurer of the county or city by attaching such payment to his declaration when he files it with the commissioner of the revenue. The commissioner of the revenue shall transmit all such payments to the treasurer at the time he delivers to the treasurer the sheets or forms mentioned in \u00a7 58.1-494 or, if memorandum assessments are made, at the time such memorandum assessments are certified to the treasurer.\n\t\tWithin ten days after the close of each month each county and city treasurer shall transmit to the Department in such form as the Department may prescribe such information and data as may be required by the Department with respect to all collections of estimated tax throughout the next preceding month.","order_by":null,"text":{"0":{"id":207677,"text":"The estimated tax with respect to which a declaration is required by this article shall be paid as specified in \u00a7 58.1-491 to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his declaration of estimated tax.\n\t\tIn every case the taxpayer may make his first payment to the treasurer of the county or city by attaching such payment to his declaration when he files it with the commissioner of the revenue. The commissioner of the revenue shall transmit all such payments to the treasurer at the time he delivers to the treasurer the sheets or forms mentioned in \u00a7 58.1-494 or, if memorandum assessments are made, at the time such memorandum assessments are certified to the treasurer.\n\t\tWithin ten days after the close of each month each county and city treasurer shall transmit to the Department in such form as the Department may prescribe such information and data as may be required by the Department with respect to all collections of estimated tax throughout the next preceding month.","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; 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-495\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1977, chapter 396; in 1979, chapter 33; in 1981, chapter 96; in 1982, chapter 530; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":68632,"section_number":"58.1-491","catch_line":"Payments of estimated tax","order_by":null,"url":"\/58.1-491\/"},{"id":78804,"section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; recording","order_by":null,"url":"\/58.1-494\/"}],"permalink":{"id":253951,"object_type":"law","relational_id":56752,"identifier":"58.1-495","token":"58.1\/I\/3\/19\/58.1-495","url":"\/58.1-495\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-495\/","token":"58.1\/I\/3\/19\/58.1-495","dublin_core":{"Title":"Payment of estimated tax; notice of installment due; information to be transmitted to Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-495","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The estimated tax with respect to which a declaration is required by this article shall be paid as specified in \u00a7 58.1-491<\/a> to the treasurer of the county or city with whose commissioner of the revenue the taxpayer<\/span> files his declaration of estimated tax.\n\t\tIn every case the taxpayer<\/span> may make his first payment to the treasurer of the county or city by attaching such payment to his declaration when he files it with the commissioner of the revenue. The commissioner of the revenue shall transmit all such payments to the treasurer at the time he delivers to the treasurer the sheets or forms mentioned in \u00a7 58.1-494<\/a> or, if memorandum<\/span> assessments are made, at the time such memorandum<\/span> assessments are certified to the treasurer.\n\t\tWithin ten days after the close of each month each county and city treasurer shall transmit to the Department<\/span> in such form as the Department<\/span> may prescribe such information and data as may be required by the Department<\/span> with respect to all collections of estimated tax throughout the next preceding month.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF ESTIMATED TAX; NOTICE OF INSTALLMENT DUE; INFORMATION TO BE\nTRANSMITTED TO DEPARTMENT (\u00a7 58.1-495)\n\nThe estimated tax with respect to which a declaration is required by this\narticle shall be paid as specified in \u00a7 58.1-491 to the treasurer of the county\nor city with whose commissioner of the revenue the taxpayer files his\ndeclaration of estimated tax.\n\t\tIn every case the taxpayer may make his first payment to the treasurer of the\ncounty or city by attaching such payment to his declaration when he files it\nwith the commissioner of the revenue. The commissioner of the revenue shall\ntransmit all such payments to the treasurer at the time he delivers to the\ntreasurer the sheets or forms mentioned in \u00a7 58.1-494 or, if memorandum\nassessments are made, at the time such memorandum assessments are certified to\nthe treasurer.\n\t\tWithin ten days after the close of each month each county and city treasurer\nshall transmit to the Department in such form as the Department may prescribe\nsuch information and data as may be required by the Department with respect to\nall collections of estimated tax throughout the next preceding month.\n\nHISTORY: Code 1950, \u00a7 58-151.26; 1962, c. 612; 1977, c. 396; 1979, c. 33; 1981,\nc. 96; 1982, c. 530; 1984, c. 675.","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}}