58.1-306 - Filing of individual, estate or trust income tax returns with the Department. - Virginia Statutes

§ 58.1-306. Filing of individual, estate or trust income tax returns with theDepartment.

Every individual and fiduciary responsible for filing income tax returns mayfile such returns with the Department of Taxation or the appropriatecommissioner of the revenue. Whenever an individual or fiduciary files withthe Department an income tax return for a current year, the Department mayassess the state income tax against such taxpayer instead of transmittingsuch return to a commissioner of the revenue for assessment. In every suchcase the Department, however, shall advise the appropriate commissioner ofthe revenue of such action. The Department may advise taxpayers through itspublications and instructions of their right to file state income tax returnswith the Department but shall not by any means whatsoever, either directly orindirectly, in its bulletins, instructions, publications or otherwise,request, promote or solicit, in any local jurisdiction, unless requested bythe commissioner of the revenue or assessing officer thereof on or beforeSeptember 1 of each year, the filing of such state income tax return with theDepartment. Nothing in this chapter shall prohibit the Department fromincluding the mailing addresses of the local commissioners of the revenue aswell as the Department within the appropriate income tax forms and filinginstructions.

(Code 1950, § 58-151.065; 1971, Ex. Sess., c. 171; 1974, c. 281; 1984, c.675; 2004, cc. 521, 544.)