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.
Va. Code Ann. § 58.1-497
Section 58.1-306 applicable to declaration of estimated tax
Code 1950, § 58-151.28; 1962, c. 612; 1971, Ex
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.