{"data":{"id":"us-va/23vac10-112-28","jurisdiction":"us-va","citation":"23VAC10-112-28","heading":"Declaration for individual under a disability","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 112. Declaration of Estimated Income Tax by Individuals"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter112/section28/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:11Z","sha256":"cc7768cde4bab66d2825967aff8d27feeb5bb92bf7f3bfd1f16620b4ad4fbff3","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-112-27","next":"us-va/23vac10-112-30"},"notice":"GroundRules: Original legal text. Not legal advice."}