Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 115 - FIDUCIARY INCOME TAX
Part II - Fiduciary Estimated Tax
Section 23VAC10-115-151 - Amendments of declaration
Universal Citation: 3 VA Admin Code 10-115-151
Current through Register Vol. 41, No. 3, September 23, 2024
If any amendment of a declaration is filed, the remaining installments, if any, shall be ratably increased or decreased (as the case may be) to reflect any increase or decrease in the estimated tax by reason of such amendment. If any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment.
Statutory Authority: § 58.1-203 of the Code of Virginia.
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