23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-115-155
Credit against estimated tax liability
Official textlaw.lis.virginia.gov
If the annual income tax return shows that the estate or trust is entitled to a refund of income tax by reason of overestimating and overpaying estimated tax the fiduciary may elect to have all or a portion of such refund applied to the payment of estimated tax liability for the following taxable year.
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Nearby sections (25 sections)
- 10-115-80 · Credits for taxes paid other states
- 10-115-90 · (Repealed.)
- 10-115-100 · Accounting
- 10-115-110 · Returns of estates and trusts
- 10-115-120 · (Repealed.)
- 10-115-140 · Definitions; declaration
- 10-115-145 · Declarations of estimated tax
- 10-115-150 · Installment payments; due dates and amounts
- 10-115-151 · (Repealed.)
- 10-115-152 · Application to short taxable year
- 10-115-153 · (Repealed.)
- 10-115-154 · Application of payments
- 10-115-155 · Credit against estimated tax liability
- 10-115-160 · Additions to the tax
- 10-115-161 · Amount of underpayment
- 10-115-162 · Period of underpayment
- 10-115-163 · Additions to the tax; exceptions
- 10-120-10 · Conformity of terms to IRC (Internal Revenue Code)
- 10-120-20 · Definitions
- 10-120-30 · (Repealed.)
- 10-120-40 · Limitations on assessments
- 10-120-50 · (Repealed.)
- 10-120-70 · (Repealed.)
- 10-120-80 · Telecommunications companies; definitions
- 10-120-81 · Telecommunications companies; tax administration