58.1-2521 - Time for filing declarations of estimated tax. - Virginia Statutes

§ 58.1-2521. Time for filing declarations of estimated tax.

A. The declaration of estimated tax shall be filed as follows:

If the requirements of subsection A of § 58.1-2520 are first met:

1. Before April 1 of the taxable year, the declaration shall be filed on orbefore April 15 of the taxable year.

2. After March 31 but before June 1 of the taxable year, the declarationshall be filed on or before June 15 of the taxable year.

3. After May 31, but before September 1 of the taxable year, the declarationshall be filed on or before September 15 of the taxable year.

4. After August 31, but before December 1 of the taxable year, thedeclaration shall be filed on or before December 15 of the taxable year.

B. The application of this section to taxable years of less than twelvemonths shall be in accordance with regulations prescribed by the Commission.

(Code 1950, § 58-502.3; 1968, c. 13; 1984, c. 675.)