Article 20 Estimated Taxes of Corporations

This article is comprised of the following sections:
  • §58.1-500 Declarations of estimated income tax required; contents, etc
  • §58.1-501 Time for filing declarations of estimated income tax
  • §58.1-502 Installment payment of estimated income tax
  • §58.1-503 Where declarations filed and how payments made; crediting or refunding overpayments
  • §58.1-504 Failure to pay estimated income tax