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.
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