Va. Code Ann. § 58.1-503

Where declarations filed and how payments made; crediting or refunding overpayments

Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex

Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.