CODE OF VIRGINIA

SECTION 58.1-306 APPLICABLE TO DECLARATION OF ESTIMATED TAX (§ 58.1-497)

Section 58.1-306 (relating to special instances in which an individual taxpayer
may file an income tax return with the Department of Taxation) shall also apply
to a declaration of estimated tax.

HISTORY: Code 1950, § 58-151.28; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972,
c. 565; 1984, c. 675.