{"data":{"id":"us-va/va.-code-58.1-503","jurisdiction":"us-va","citation":"Va. Code § 58.1-503","heading":"Where declarations filed and how payments made; crediting or refunding overpayments","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 20. ESTIMATED TAXES OF CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-503/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"d794000500a38808a218e7c0de4571d2357ede8a082a92316cbe1796cdc1b498","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-502","next":"us-va/va.-code-58.1-504"},"notice":"GroundRules: Original legal text. Not legal advice."}