Virginia § 58.1-2521 - Time for filing declarations of estimated tax
Full text of Virginia Code of Virginia § 58.1-2521 — Time for filing declarations of estimated tax, with citation guidance and answers to common questions.
§ 58.1-2521. Time for filing declarations of estimated tax
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.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-2521
What does Code of Virginia § 58.1-2521 cover?
Section 58.1-2521 ("Time for filing declarations of estimated tax") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-2521?
A common citation format is "Code of Virginia § 58.1-2521" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-2521 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.