Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 3 - Income Tax (58.1-300 thru 58.1-549) > 58.1-503 - Where declarations filed and how payments made; crediting or refunding overpayments.

58.1-503 - Where declarations filed and how payments made; crediting or refunding overpayments.

§ 58.1-503. Where declarations filed and how payments made; crediting orrefunding overpayments.

Every corporation required by this article to file a declaration of estimatedincome 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.)