A. The declaration of estimated tax shall be filed as follows:
If the requirements of subsection A of § 58.1-2520 are first met:
1. Before April 1 of the taxable year, the declaration shall be filed on or before April 15 of the taxable year.
2. After March 31 but before June 1 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year.
3. After May 31, but before September 1 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year.
4. After August 31, but before December 1 of the taxable year, the declaration shall be filed on or before December 15 of the taxable year.
B. The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescribed by the Department.
Code 1950, § 58-502.3; 1968, c. 13; 1984, c. 675; 2011, c. 850.
Structure Code of Virginia
Chapter 25 - License Tax on Certain Insurance Companies
§ 58.1-2501. Levy of license tax
§ 58.1-2501.1. Premium tax; travel insurance
§ 58.1-2502. Exemptions and exclusions
§ 58.1-2504. Companies commencing business
§ 58.1-2505. Amount of license tax for company commencing business
§ 58.1-2506. Reports to the Department
§ 58.1-2508. Taxes applicable to insurance companies
§ 58.1-2509. Certain other provisions not affected by chapter
§ 58.1-2510. Tax credit for retaliatory costs paid to other states
§ 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
§ 58.1-2530. Double taxation respecting same direct gross premium income negated
§ 58.1-2531. Distribution of certain revenue