23 Va. Admin. Code § 10-112-28

Current through Register Vol. 41, No. 10, December 30, 2024

Section 23VAC10-112-28 - Declaration for individual under a disability

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.

Derived from VR630-2-490.2 § 10; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after January 1, 1987.

Statutory Authority

§§ 58.1-203 and 58.1-490 of the Code of Virginia.