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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
11/21/2024

Chapter 112.
Declaration of Estimated Income Tax by Individuals
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Section 10
Definitions
Section 20
Declarations of estimated tax; requirement of declaration
Section 21
Declarations of estimated tax; contents of declaration
Section 22
Declarations of estimated tax; joint declaration by husband and wife
Section 23
Declarations of estimated tax; time for filing declaration
Section 24
Declarations of estimated tax; amendments of declaration
Section 25
Declarations of estimated tax; return as declaration or payment
Section 26
Declarations of estimated tax; fiscal year
Section 27
Declarations of estimated tax; short taxable year; declaration requirement
Section 28
Declaration for individual under a disability
Section 30
Payments of estimated tax
Section 40
[Repealed]
Section 41
[Repealed]
Section 42
Failure by individual to pay estimated tax; period of underpayment
Section 43
Failure by individual to pay estimated tax; exception
Section 44
Failure of individual to pay estimated tax; application of section in case of tax withheld on wages
Section 45
Failure of individual to pay estimated tax; short taxable year; underpayment of estimated tax
Section 50
[Repealed]
FORMS
FORMS (23VAC10-112)

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