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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>65093</law_id><section_number>58.1-2522</section_number><catch_line>Amendments to declaration</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="25">License Tax on Certain Insurance Companies</unit><unit label="article" level="4" order_by="1" identifier="2">Estimated Tax</unit></structure><text>
						<section><p>An amendment of a declaration may be filed in any interval between installment dates prescribed for the <span class="dictionary">taxable year</span>, but only one amendment may be filed in each such interval. Such amendments shall be filed pursuant to guidelines prescribed by the <span class="dictionary">Department</span>.</p></section></text><history>Code 1950, &#xA7;&#xA7; 58-502.2, 58-502.3; 1968, c. 13; 1978, c. 4; 1984, c. 675; 2011, c. 850.</history><metadata></metadata></law>
