{"data":{"id":"us-va/va.-code-58.1-497","jurisdiction":"us-va","citation":"Va. Code § 58.1-497","heading":"Section 58.1-306 applicable to declaration of estimated tax","body":"Section 58.1-306 (relating to special instances in which an individual taxpayer may file an income tax return with the Department of Taxation) shall also apply to a declaration of estimated tax.Code 1950, § 58-151.28; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972, c. 565; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 19. ESTIMATED TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-497/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"4e13603197f0b7685e2685a06a896031df3e71062164bf4694521c54acd97a08","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-496","next":"us-va/va.-code-58.1-498"},"notice":"GroundRules: Original legal text. Not legal advice."}