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.

Last amended: Historical Notes 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 J

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Nearby sections (25 sections)

10-110-290 · (Repealed.)
10-110-310 · When, where and how taxes payable and collectible
10-110-320 · Individual refunds; crediting overpayment against…
10-112-10 · Definitions
10-112-20 · Declarations of estimated tax; requirement of declaration
10-112-21 · Declarations of estimated tax; contents of declaration
10-112-22 · Declarations of estimated tax; joint declaration by husband…
10-112-23 · Declarations of estimated tax; time for filing declaration
10-112-24 · Declarations of estimated tax; amendments of declaration
10-112-25 · Declarations of estimated tax; return as declaration or…
10-112-26 · Declarations of estimated tax; fiscal year
10-112-27 · Declarations of estimated tax; short taxable year;…
10-112-28 · Declaration for individual under a disability
10-112-30 · Payments of estimated tax
10-112-40 · (Repealed.)
10-112-41 · (Repealed.)
10-112-42 · Failure by individual to pay estimated tax; period of…
10-112-43 · Failure by individual to pay estimated tax; exception
10-112-44 · Failure of individual to pay estimated tax; application of…
10-112-45 · Failure of individual to pay estimated tax; short taxable…
10-112-50 · (Repealed.)
10-115-10 · (Repealed.)
10-115-20 · Transitional modifications to Virginia income
10-115-30 · (Repealed.)
10-115-40 · (Repealed.)

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