An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval. Such amendments shall be filed pursuant to guidelines prescribed by the Department.
Code 1950, §§ 58-502.2, 58-502.3; 1968, c. 13; 1978, c. 4; 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