Virginia Code 58.1-503: Where declarations filed and how payments made; crediting or refunding overpayments.
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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.
Terms Used In Virginia Code 58.1-503
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Department: means the Department of Taxation. See Virginia Code 58.1-1
Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.