Section 10. Definitions

Section 20. Declarations of estimated tax; requirement of declaration

Section 21. Declarations of estimated tax; contents of declaration

Section 22. Declarations of estimated tax; joint declaration by husband and wife

Section 23. Declarations of estimated tax; time for filing declaration

Section 24. Declarations of estimated tax; amendments of declaration

Section 25. Declarations of estimated tax; return as declaration or payment

Section 26. Declarations of estimated tax; fiscal year

Section 27. Declarations of estimated tax; short taxable year; declaration requirement

Section 28. Declaration for individual under a disability

Section 30. Payments of estimated tax

Section 40. Failure by individual to pay estimated tax; additions to the tax

Section 41. Failure by individual to pay estimated tax; amount of underpayment

Section 42. Failure by individual to pay estimated tax; period of underpayment

Section 43. Failure by individual to pay estimated tax; exception

Section 44. Failure of individual to pay estimated tax; application of section in case of tax withheld on wages

Section 45. Failure of individual to pay estimated tax; short taxable year; underpayment of estimated tax

Section 50. [Repealed]

Appendix 9998. FORMS (23VAC10-112)