Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 112 - DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS
Section 23VAC10-112-28 - Declaration for individual under a disability
Universal Citation: 3 VA Admin Code 10-112-28
Current through Register Vol. 41, No. 3, September 23, 2024
The declaration of estimated tax for an individual who is unable to make a declaration by reason of any disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.
Statutory Authority
§§ 58.1-203 and 58.1-490 of the Code of Virginia.
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