{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-503.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-503.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-503.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-503.html"}],"law_id":77337,"edition_id":1,"section_id":77337,"structure_id":16266,"section_number":"58.1-503","catch_line":"Where declarations filed and how payments made; crediting or refunding overpayments","history":"Code 1950, \u00a7 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.","order_by":null,"text":{"0":{"id":277384,"text":"Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16266,"edition_id":1,"name":"Estimated Taxes of Corporations","identifier":"20","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 04:11:43","date_modified":"2026-06-26 04:11:43","permalink":{"id":254029,"object_type":"structure","relational_id":16266,"identifier":"20","token":"58.1\/I\/3\/20","url":"\/58.1\/I\/3\/20\/","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":73973,"structure_id":16266,"section_number":"58.1-500","catch_line":"Declarations of estimated income tax required; contents, etc","url":"\/58.1-500\/","token":"58.1\/I\/3\/20\/58.1-500","metadata":false},{"id":65872,"structure_id":16266,"section_number":"58.1-501","catch_line":"Time for filing declarations of estimated income tax","url":"\/58.1-501\/","token":"58.1\/I\/3\/20\/58.1-501","metadata":false},{"id":79458,"structure_id":16266,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},{"id":77337,"structure_id":16266,"section_number":"58.1-503","catch_line":"Where declarations filed and how payments made; crediting or refunding overpayments","url":"\/58.1-503\/","token":"58.1\/I\/3\/20\/58.1-503","metadata":false},{"id":76990,"structure_id":16266,"section_number":"58.1-504","catch_line":"Failure to pay estimated income tax","url":"\/58.1-504\/","token":"58.1\/I\/3\/20\/58.1-504","metadata":false}],"previous_section":{"id":79458,"structure_id":16266,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},"next_section":{"id":76990,"structure_id":16266,"section_number":"58.1-504","catch_line":"Failure to pay estimated income tax","url":"\/58.1-504\/","token":"58.1\/I\/3\/20\/58.1-504","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-503\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 14; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":254043,"object_type":"law","relational_id":77337,"identifier":"58.1-503","token":"58.1\/I\/3\/20\/58.1-503","url":"\/58.1-503\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-503\/","token":"58.1\/I\/3\/20\/58.1-503","dublin_core":{"Title":"Where declarations filed and how payments made; crediting or refunding overpayments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-503","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">corporation<\/span> required by this article to file a declaration of estimated income tax shall file the same with and make payment to the <span class=\"dictionary\">Department<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHERE DECLARATIONS FILED AND HOW PAYMENTS MADE; CREDITING OR REFUNDING\nOVERPAYMENTS (\u00a7 58.1-503)\n\nEvery corporation required by this article to file a declaration of estimated\nincome tax shall file the same with and make payment to the Department.\n\nHISTORY: Code 1950, \u00a7 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c.\n675.","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}}