2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 26 Taxation of Public Service Corporations (58.1-2600 thru 58.1-2690)
58.1-2640 Declarations of estimated tax required; contents, etc
58.1-2640. Declarations of estimated tax required; contents, etc.
A. Every taxpayer that is subject to a state license tax imposed by 58.1-2626 shall make a declaration of estimated tax for the taxable year if the tax imposed by this chapter, for the tax year, can reasonably be expected to exceed $5,000.
Such declaration shall contain such pertinent information as the Commission may by forms or regulations prescribe.
B. A taxpayer with a taxable year of less than twelve months shall make a declaration in accordance with regulations prescribed by the Commission.
(Code 1950, 58-514.4; 1968, c. 15; 1984, c. 675; 1988, c. 899; 2002, c. 502.)
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