{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-503.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-503.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-503.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-503.html"}],"law_id":372449,"edition_id":2,"section_id":372449,"structure_id":52995,"section_number":"58.1-503","catch_line":"Where declarations filed and how payments made; crediting or refunding overpayments","history":"Code 1950, \u00a7 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1388932,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52995,"edition_id":2,"name":"Estimated Taxes of Corporations","identifier":"20","label":"article","depth":4,"order_by":18,"parent_id":52888,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:09:27","date_modified":"2026-08-02 12:35:54","permalink":{"id":1481031,"object_type":"structure","relational_id":52995,"identifier":"20","token":"58.1\/I\/3\/20","url":"\/58.1\/I\/3\/20\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372446,"structure_id":52995,"section_number":"58.1-500","catch_line":"Declarations of estimated income tax required; contents, etc","url":"\/58.1-500\/","token":"58.1\/I\/3\/20\/58.1-500","metadata":false},{"id":372447,"structure_id":52995,"section_number":"58.1-501","catch_line":"Time for filing declarations of estimated income tax","url":"\/58.1-501\/","token":"58.1\/I\/3\/20\/58.1-501","metadata":false},{"id":372448,"structure_id":52995,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},{"id":372449,"structure_id":52995,"section_number":"58.1-503","catch_line":"Where declarations filed and how payments made; crediting or refunding overpayments","url":"\/58.1-503\/","token":"58.1\/I\/3\/20\/58.1-503","metadata":false},{"id":372450,"structure_id":52995,"section_number":"58.1-504","catch_line":"Failure to pay estimated income tax","url":"\/58.1-504\/","token":"58.1\/I\/3\/20\/58.1-504","metadata":false}],"previous_section":{"id":372448,"structure_id":52995,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},"next_section":{"id":372450,"structure_id":52995,"section_number":"58.1-504","catch_line":"Failure to pay estimated income tax","url":"\/58.1-504\/","token":"58.1\/I\/3\/20\/58.1-504","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-503\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 14; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481045,"object_type":"law","relational_id":372449,"identifier":"58.1-503","token":"58.1\/I\/3\/20\/58.1-503","url":"\/58.1-503\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-503\/","token":"58.1\/I\/3\/20\/58.1-503","dublin_core":{"Title":"Where declarations filed and how payments made; crediting or refunding overpayments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-503","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every corporation<\/span> required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHERE DECLARATIONS FILED AND HOW PAYMENTS MADE; CREDITING OR REFUNDING\nOVERPAYMENTS (\u00a7 58.1-503)\n\nEvery corporation required by this article to file a declaration of estimated\nincome tax shall file the same with and make payment to the Department.\n\nHISTORY: Code 1950, \u00a7 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c.\n675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}