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Va. Code § 58.1-497

Section 58.1-306 applicable to declaration of estimated tax

Virginia · Code of Virginia Title 58.1 — Taxation · Status: effective

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Va. Code § 58.1-497, Section 58.1-306 applicable to declaration of estimated tax, Virginia, version 1 as recorded 2026-09-27, yourstate.us, https://yourstate.us/provision/1425331
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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.