CODE OF VIRGINIA

WHERE DECLARATIONS FILED AND HOW PAYMENTS MADE; CREDITING OR REFUNDING
OVERPAYMENTS (§ 58.1-503)

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.

HISTORY: Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c.
675.