Article 19 - ESTIMATED TAX
- Section 58.1-490 - Declarations of estimated tax
- Section 58.1-491 - Payments of estimated tax
- Section 58.1-491.1 - Payments estimated by certain members of the armed services
- Section 58.1-492 - Failure by individual, trust or estate to pay estimated tax
- Section 58.1-493 - Declarations of estimated tax to be filed with commissioner of revenue of county or city
- Section 58.1-494 - Sheets or forms for recording declarations of estimated tax; recording
- Section 58.1-495 - Payment of estimated tax; notice of installment due; information to be transmitted to Department
- Section 58.1-496 - Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
- Section 58.1-497 - Section 58.1-306 applicable to declaration of estimated tax
- Section 58.1-498 - Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
- Section 58.1-499 - Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year