This article is comprised of the following sections:
- §58.1-490 Declarations of estimated tax
- §58.1-491 Payments of estimated tax
- §58.1-491.1 Payments estimated by certain members of the armed services
- §58.1-492 Failure by individual, trust or estate to pay estimated tax
- §58.1-493 Declarations of estimated tax to be filed with commissioner of revenue of county or city
- §58.1-494 Sheets or forms for recording declarations of estimated tax; recording
- §58.1-495 Payment of estimated tax; notice of installment due; information to be transmitted to Department
- §58.1-496 Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
- §58.1-497 Section 58.1-306 applicable to declaration of estimated tax
- §58.1-498 Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
- §58.1-499 Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year