Virginia Decodedhttps://vacode.org7733758.1-503Where declarations filed and how payments made; crediting or refunding overpayments2025TaxationTaxes Administered by the Department of TaxationIncome TaxEstimated Taxes of Corporations

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.

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