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 19 of the Code of Virginia, titled “Estimated Tax.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 11 laws.

It’s comprised of the following 11 sections.

§ 58.1-490	Declarations of estimated tax
§ 58.1-491	Payments of estimated tax
§ 58.1-491.1	Payments estimated by certain members of the armed services
§ 58.1-492	Failure by individual, trust or estate to pay estimated tax
§ 58.1-493	Declarations of estimated tax to be filed with commissioner of revenue of county or city
§ 58.1-494	Sheets or forms for recording declarations of estimated tax; recording
§ 58.1-495	Payment of estimated tax; notice of installment due; information to be transmitted to Department
§ 58.1-496	Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
§ 58.1-497	Section 58.1-306 applicable to declaration of estimated tax
§ 58.1-498	Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
§ 58.1-499	Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year