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.)