2014 Virginia Code
Title 58.1 - Taxation
§ 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.
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
