38.2-408 - Time for filing declarations of estimated assessment.
§ 38.2-408. Time for filing declarations of estimated assessment.
A. The declaration of estimated assessment required of companies by §38.2-407 shall be filed as follows:
If the requirements of § 38.2-407 are first met:
1. Before April 1 of the assessable year, the declaration shall be filed onor before April 15 of the assessable year.
2. After March 31 but before June 1 of the assessable year, the declarationshall be filed on or before June 15 of the assessable year.
3. After May 31 but before September 1 of the assessable year, thedeclaration shall be filed on or before September 15 of the assessable year.
4. After August 31 but before December 1 of the assessable year, theassessment shall be filed on or before December 15 of the assessable year.
B. An amendment of a declaration may be filed in any interval betweeninstallment dates prescribed for the assessable year, but only one amendmentmay be filed in each such interval.
C. The application of this section to assessable years of less than twelvemonths shall be in accordance with the prescribed requirements of theCommission.
(1977, c. 317, § 38.1-48.3; 1986, c. 562.)