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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>58343</law_id><section_number>58.1-491.1</section_number><catch_line>Payments estimated by certain members of the armed services</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="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="19">Estimated Tax</unit></structure><text>
						<section><p>Notwithstanding any other provision of this article, estimated tax declarations and installment payments shall not be required of any <span class="dictionary">individual</span> qualifying for an extension under subdivision 1 or 2 of subsections F and G of &#xA7;&#xA0;<a class="law" title="Extension of time for filing returns" href="/58.1-344/">58.1-344</a> during the period of such extension.</p></section></text><history>1991, cc. 346, 361; 1996, c. 401.</history><metadata></metadata></law>
