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.