58.1-2645 - Late filing. - Virginia Statutes

§ 58.1-2645. Late filing.

If the declaration is filed after the time prescribed by § 58.1-2641(determined without regard to any extension of time for filing thedeclaration), there shall be paid at the time of such filing all installmentsof estimated tax which would have been payable on or before such time if thedeclaration had been filed timely and the remaining installment shall be paidat the time at which, and in the amounts in which, they would have beenpayable if the declaration had been so filed.

(Code 1950, § 58-514.6; 1968, c. 15; 1972, c. 152; 1984, c. 675.)