Where declarations filed and how payments made; crediting or refunding overpayments
Va. Code Ann. § 58.1-503
in effectEvery corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.
Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-503/Fetched: 10/16/2026
