State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-26 > 58-1-2640§ 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 ifthe tax imposed by this chapter, for the tax year, can reasonably be expectedto exceed $5,000.
Such declaration shall contain such pertinent information as the Commissionmay by forms or regulations prescribe.
B. A taxpayer with a taxable year of less than twelve months shall make adeclaration 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.)
