Virginia

Decoded

  • Browse
  • About Us
  • Downloads
  • Title 58.1: Taxation
  • Subtitle II: Taxes Administered by Other Agencies
  • Chapter 25: License Tax on Certain Insurance Companies
  • Article 2: Estimated Tax

Estimated Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Estimated Tax.” It is part of Chapter 25 “License Tax on Certain Insurance Companies”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 14 laws.

It’s comprised of the following 14 sections.

§ 58.1-2520 Requirement of declaration
§ 58.1-2521 Time for filing declarations of estimated tax
§ 58.1-2522 Amendments to declaration
§ 58.1-2523 Payment of estimated tax
§ 58.1-2524 Payments are on account of tax for license year
§ 58.1-2525 Extensions of time
§ 58.1-2526 Where declarations filed and how payments made; refunding overpayments
§ 58.1-2527 Failure to pay estimated tax
§ 58.1-2528 Exception to § 58.1-2527
§ 58.1-2529 Other provisions of this chapter not affected by this article; insurance companies going out of business
§ 58.1-2530 Double taxation respecting same direct gross premium income negated
§ 58.1-2531 Distribution of certain revenue
§ 58.1-2532 Exchange of information
§ 58.1-2533 Reimbursement for certain costs

All user-contributed content is owned by its authors. The laws are owned by the people and, consequently, are not governed by copyright—so do whatever you want with them. This website does not constitute legal advice. Only a lawyer can provide legal advice. While every effort is made to keep all information up-to-date and accurate, no guarantee is made as to its accuracy.

Powered by The State Decoded
Licensed under GNU GPL 3.0
Design by Meticulous