{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-497.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-497.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-497.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-497.html"}],"law_id":60641,"edition_id":1,"section_id":60641,"structure_id":14845,"section_number":"58.1-497","catch_line":"Section 58.1-306 applicable to declaration of estimated tax","history":"Code 1950, \u00a7 58-151.28; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972, c. 565; 1984, c. 675.","full_text":"Section 58.1-306 (relating to special instances in which an individual taxpayer may file an income tax return with the Department of Taxation) shall also apply to a declaration of estimated tax.","order_by":null,"text":{"0":{"id":221643,"text":"Section 58.1-306 (relating to special instances in which an individual taxpayer may file an income tax return with the Department of Taxation) shall also apply to a declaration of estimated tax.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-497\/","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 1962, chapter 612; in 1972, chapter 565; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":81043,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","order_by":null,"url":"\/58.1-306\/"}],"permalink":{"id":253959,"object_type":"law","relational_id":60641,"identifier":"58.1-497","token":"58.1\/I\/3\/19\/58.1-497","url":"\/58.1-497\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-497\/","token":"58.1\/I\/3\/19\/58.1-497","dublin_core":{"Title":"Section 58.1-306 applicable to declaration of estimated tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-497","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Section <a class=\"law\" title=\"Filing of individual, estate or trust income tax returns with the Department\" href=\"\/58.1-306\/\">58.1-306<\/a> (relating to special instances in which an <span class=\"dictionary\">individual<\/span> <span class=\"dictionary\">taxpayer<\/span> may file an income tax return with the <span class=\"dictionary\">Department<\/span> of Taxation) shall also apply to a declaration of estimated tax.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSECTION 58.1-306 APPLICABLE TO DECLARATION OF ESTIMATED TAX (\u00a7 58.1-497)\n\nSection 58.1-306 (relating to special instances in which an individual taxpayer\nmay file an income tax return with the Department of Taxation) shall also apply\nto a declaration of estimated tax.\n\nHISTORY: Code 1950, \u00a7 58-151.28; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972,\nc. 565; 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}}