Title 58.1. Taxation
Chapter 3. Income Tax
§ 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments.
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.
Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.