58.1-495 - Payment of estimated tax; notice of installment due; information to be transmitted to Department. - Virginia Statutes

§ 58.1-495. Payment of estimated tax; notice of installment due; informationto be transmitted to Department.

The estimated tax with respect to which a declaration is required by thisarticle shall be paid as specified in § 58.1-491 to the treasurer of thecounty or city with whose commissioner of the revenue the taxpayer files hisdeclaration of estimated tax.

In every case the taxpayer may make his first payment to the treasurer of thecounty or city by attaching such payment to his declaration when he files itwith the commissioner of the revenue. The commissioner of the revenue shalltransmit all such payments to the treasurer at the time he delivers to thetreasurer the sheets or forms mentioned in § 58.1-494 or, if memorandumassessments are made, at the time such memorandum assessments are certifiedto the treasurer.

Within ten days after the close of each month each county and city treasurershall transmit to the Department in such form as the Department may prescribesuch information and data as may be required by the Department with respectto all collections of estimated tax throughout the next preceding month.

(Code 1950, § 58-151.26; 1962, c. 612; 1977, c. 396; 1979, c. 33; 1981, c.96; 1982, c. 530; 1984, c. 675.)