                                 CODE OF VIRGINIA

PAYMENT OF ESTIMATED TAX; NOTICE OF INSTALLMENT DUE; INFORMATION TO BE
TRANSMITTED TO DEPARTMENT (§ 58.1-495)

The estimated tax with respect to which a declaration is required by this
article shall be paid as specified in § 58.1-491 to the treasurer of the county
or city with whose commissioner of the revenue the taxpayer files his
declaration of estimated tax.
		In every case the taxpayer may make his first payment to the treasurer of the
county or city by attaching such payment to his declaration when he files it
with the commissioner of the revenue. The commissioner of the revenue shall
transmit all such payments to the treasurer at the time he delivers to the
treasurer the sheets or forms mentioned in § 58.1-494 or, if memorandum
assessments are made, at the time such memorandum assessments are certified to
the treasurer.
		Within ten days after the close of each month each county and city treasurer
shall transmit to the Department in such form as the Department may prescribe
such information and data as may be required by the Department with respect to
all collections of estimated tax throughout the next preceding month.

HISTORY: Code 1950, § 58-151.26; 1962, c. 612; 1977, c. 396; 1979, c. 33; 1981,
c. 96; 1982, c. 530; 1984, c. 675.