                                 CODE OF VIRGINIA

TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX (§ 58.1-501)

A. The declaration of estimated tax shall be filed as follows:
			If the requirements of subsection A of § 58.1-500 are first met:

   1. Before the first day of the fourth month of the taxable year, the
   declaration shall be filed on or before the fifteenth day of the fourth month
   of the taxable year.

   2. After the last day of the third month and before the first day of the sixth
   month of the taxable year, the declaration shall be filed on or before the
   fifteenth day of the sixth month of the taxable year.

   3. After the last day of the fifth month and before the first day of the ninth
   month of the taxable year, the declaration shall be filed on or before the
   fifteenth day of the ninth month of the taxable year.

   4. After the last day of the eighth month and before the first day of the
   twelfth month of the taxable year, the declaration shall be filed on or before
   the fifteenth day of the twelfth month of the taxable year.

B. An amendment of a declaration may be filed in any interval between
installment dates prescribed for the taxable year, but only one amendment may be
filed in each such interval.

C. The application of this section to taxable years of less than twelve months
shall be in accordance with regulations prescribed by the Tax Commissioner.

HISTORY: Code 1950, § 58-151.37; 1968, c. 14; 1984, c. 675.