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.
Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.