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Statutes > Virginia Laws > Title 58.1 - TAXATION. > Chapter 3 - Income Tax (58.1-300 thru 58.1-549) > 58.1-497 - Section 58.1-306 applicable to declaration of estimated tax.

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58.1-497 - Section 58.1-306 applicable to declaration of estimated tax.

§ 58.1-497. Section 58.1-306 applicable to declaration of estimated tax.

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

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

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