State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-493§ 58.1-493. Declarations of estimated tax to be filed with commissioner ofrevenue of county or city.
A. Every resident individual who is required by this article to file adeclaration of estimated tax shall file his declaration with the commissionerof the revenue for the county or city in which he resides, and everynonresident individual who is required by this article to file a declarationof estimated tax shall file his declaration with the commissioner of therevenue for the county or city in which all or a part of his income fromsources within the Commonwealth was derived. Forms for use by taxpayers inpreparing their declarations of estimated tax shall be supplied by theDepartment to the commissioners of the revenue, who shall mail or deliverthem to the taxpayers needing them so far as ascertainable not later thanJanuary 15 of each year. Failure of any taxpayer to receive any such formshall not relieve him of his obligation to file a declaration of estimatedtax.
B. Every trust or estate which is required by this article to file adeclaration of estimated tax shall file the declaration with the commissionerof the revenue for the county or city in which the fiduciary qualified or, ifthere has been no qualification in this state, in the city or county in whichthe fiduciary resides, does business or has an office or wherein thebeneficiaries or any of them may reside.
(Code 1950, § 58-151.24; 1962, c. 612; 1984, c. 675; 1987, c. 484.)
