Section 151. Amendments of declaration

Latest version.

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.

Historical Notes

Derived from VR630-5-491 § 2, eff. February 2, 1989.

Statutory Authority

§§ 58.1-203 and 58.1-491 of the Code of Virginia.

                    
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