{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-9.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-9.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-9.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-9.html"}],"law_id":74929,"edition_id":1,"section_id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","history":"Code 1950, \u00a7 58-4.2; 1966, c. 690; 1984, c. 675; 1996, cc. 370, 449, 635, 657; 2000, c. 995; 2004, c. 562; 2008, c. 217; 2010, cc. 36, 151, 635; 2011, c. 368; 2023, c. 163.","full_text":"A\n\nWhen remittance of a tax return or a tax payment is made by mail or by means of a recognized commercial delivery service, receipt of such return or payment by the person with whom such return is required to be filed or to whom such payment is required to be made, in a sealed envelope or container bearing a postmark or a confirmation of shipment on or before midnight of the day such return is required to be filed or such payment made without penalty or interest, shall constitute filing and payment as if such return had been filed or such payment made before the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest. However, if through no fault of the taxpayer (i) no such postmark is affixed or (ii) the postmark affixed by the United States Postal Service is illegible or bears no date, such remittance of a tax return or a tax payment shall be deemed to have been timely if received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest. Additionally, no penalty or interest shall be imposed if a taxpayer provides evidence that remittance of a tax return or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty or interest.B\n\nWhen remittance of a tax payment is made by electronic funds transfer, receipt of funds available for withdrawal, in a bank account designated to receive such payments by the person to whom such payment is required to be made, on or before midnight of the day such payment is required to be made without penalty or interest, shall constitute payment as if such payment had been made before the close of business on the last day on which such tax may be paid without penalty or interest.C\n\nNotwithstanding any provision of law, the Tax Commissioner may allow the electronic filing of any state tax return, statement or document. For purposes of this subsection, the Tax Commissioner may determine alternative methods for the signing, subscribing or verifying of a state tax return, statement or document that shall have the same validity and consequences as the actual signing by the taxpayer. The Tax Commissioner may prescribe methods of execution, recording, reproduction and certification of electronically filed information pursuant § 59.1-496.\n\t\t\tThe Tax Commissioner shall devise a method by which a taxpayer will only receive bulletins, publications, or other information provided by the Department electronically upon request.D\n\nIf an income tax return preparer prepared 100 or more individual income tax returns for a taxable year that began on or after January 1, 2004, or 50 or more such returns for a taxable year that began on or after January 1, 2010, then for every taxable year thereafter, all individual income tax returns for taxable years prepared by that income tax return preparer shall be filed using electronic means. If an individual tax return shall be accompanied by attachments or schedules that cannot be accepted through electronic means, the income tax preparer shall file the return using software that produces a two dimensional barcode using 2D technology reflecting information contained in the return in a standard format as prescribed by the Tax Commissioner. This subsection shall not apply to an individual income tax return for a taxpayer who has indicated that he does not want his individual income tax return filed using electronic means or 2D technology.\n\t\t\tThe Tax Commissioner shall have the authority to waive the requirement to file by electronic means upon finding that the requirement would cause an undue hardship. The income tax return preparer otherwise required to file individual income tax returns using electronic means shall request in writing the waiver from the Tax Commissioner and clearly demonstrate the nature of the undue hardship. The Tax Commissioner shall respond to the income tax return preparer within 45 days after receiving the request for waiver.\n\t\t\tFor purposes of this subsection, “income tax return preparer” means a person who prepares, or employs one or more individuals to prepare, an income tax return for compensation. Preparation of a substantial portion of an individual income tax return shall be deemed preparation of the entire individual income tax return for purposes of this section.\n\t\t\tFor purposes of this subsection, “income tax return preparer” does not include volunteers who prepare tax returns for the elderly or poor as part of a nonprofit organization’s program.","order_by":null,"text":{"0":{"id":269204,"text":"When remittance of a tax return or a tax payment is made by mail or by means of a recognized commercial delivery service, receipt of such return or payment by the person with whom such return is required to be filed or to whom such payment is required to be made, in a sealed envelope or container bearing a postmark or a confirmation of shipment on or before midnight of the day such return is required to be filed or such payment made without penalty or interest, shall constitute filing and payment as if such return had been filed or such payment made before the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest. However, if through no fault of the taxpayer (i) no such postmark is affixed or (ii) the postmark affixed by the United States Postal Service is illegible or bears no date, such remittance of a tax return or a tax payment shall be deemed to have been timely if received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest. Additionally, no penalty or interest shall be imposed if a taxpayer provides evidence that remittance of a tax return or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty or interest.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":269205,"text":"When remittance of a tax payment is made by electronic funds transfer, receipt of funds available for withdrawal, in a bank account designated to receive such payments by the person to whom such payment is required to be made, on or before midnight of the day such payment is required to be made without penalty or interest, shall constitute payment as if such payment had been made before the close of business on the last day on which such tax may be paid without penalty or interest.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":269206,"text":"Notwithstanding any provision of law, the Tax Commissioner may allow the electronic filing of any state tax return, statement or document. For purposes of this subsection, the Tax Commissioner may determine alternative methods for the signing, subscribing or verifying of a state tax return, statement or document that shall have the same validity and consequences as the actual signing by the taxpayer. The Tax Commissioner may prescribe methods of execution, recording, reproduction and certification of electronically filed information pursuant § 59.1-496.\n\t\t\tThe Tax Commissioner shall devise a method by which a taxpayer will only receive bulletins, publications, or other information provided by the Department electronically upon request.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":269207,"text":"If an income tax return preparer prepared 100 or more individual income tax returns for a taxable year that began on or after January 1, 2004, or 50 or more such returns for a taxable year that began on or after January 1, 2010, then for every taxable year thereafter, all individual income tax returns for taxable years prepared by that income tax return preparer shall be filed using electronic means. If an individual tax return shall be accompanied by attachments or schedules that cannot be accepted through electronic means, the income tax preparer shall file the return using software that produces a two dimensional barcode using 2D technology reflecting information contained in the return in a standard format as prescribed by the Tax Commissioner. This subsection shall not apply to an individual income tax return for a taxpayer who has indicated that he does not want his individual income tax return filed using electronic means or 2D technology.\n\t\t\tThe Tax Commissioner shall have the authority to waive the requirement to file by electronic means upon finding that the requirement would cause an undue hardship. The income tax return preparer otherwise required to file individual income tax returns using electronic means shall request in writing the waiver from the Tax Commissioner and clearly demonstrate the nature of the undue hardship. The Tax Commissioner shall respond to the income tax return preparer within 45 days after receiving the request for waiver.\n\t\t\tFor purposes of this subsection, “income tax return preparer” means a person who prepares, or employs one or more individuals to prepare, an income tax return for compensation. Preparation of a substantial portion of an individual income tax return shall be deemed preparation of the entire individual income tax return for purposes of this section.\n\t\t\tFor purposes of this subsection, “income tax return preparer” does not include volunteers who prepare tax returns for the elderly or poor as part of a nonprofit organization’s program.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14526,"edition_id":1,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251963,"object_type":"structure","relational_id":14526,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},{"id":77678,"structure_id":14526,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","metadata":false},{"id":74293,"structure_id":14526,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},{"id":82222,"structure_id":14526,"section_number":"58.1-13.1","catch_line":"Repealed","url":"\/58.1-13.1\/","token":"58.1\/0\/1\/58.1-13.1","metadata":false},{"id":61003,"structure_id":14526,"section_number":"58.1-14","catch_line":"Out-of-state tax collections","url":"\/58.1-14\/","token":"58.1\/0\/1\/58.1-14","metadata":false},{"id":77006,"structure_id":14526,"section_number":"58.1-15","catch_line":"Rate of interest","url":"\/58.1-15\/","token":"58.1\/0\/1\/58.1-15","metadata":false},{"id":79562,"structure_id":14526,"section_number":"58.1-16","catch_line":"Overcollection of tax","url":"\/58.1-16\/","token":"58.1\/0\/1\/58.1-16","metadata":false},{"id":63153,"structure_id":14526,"section_number":"58.1-17","catch_line":"Donations to the general fund","url":"\/58.1-17\/","token":"58.1\/0\/1\/58.1-17","metadata":false},{"id":85276,"structure_id":14526,"section_number":"58.1-2","catch_line":"Reciprocal agreements with other states for collection of taxes","url":"\/58.1-2\/","token":"58.1\/0\/1\/58.1-2","metadata":false},{"id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":60759,"structure_id":14526,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":76891,"structure_id":14526,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"previous_section":{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-9\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 690; in 1984, chapter 675; in 1996, chapters 370<\/a>, 449<\/a>, 635<\/a>, and 657<\/a>; in 2000, chapter 995<\/a>; in 2004, chapter 562<\/a>; in 2008, chapter 217<\/a>; in 2010, chapters 36<\/a>, 151<\/a>, and 635<\/a>; in 2011, chapter 368<\/a>; in 2023, chapter 163<\/a>.<\/p>","references":false,"refers_to":[{"id":81914,"section_number":"59.1-496","catch_line":"Acceptance and distribution of electronic records by public bodies; electronic filing of information permitted","order_by":null,"url":"\/59.1-496\/"}],"permalink":{"id":252049,"object_type":"law","relational_id":74929,"identifier":"58.1-9","token":"58.1\/0\/1\/58.1-9","url":"\/58.1-9\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","dublin_core":{"Title":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-9","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> When remittance of a tax return or a tax payment is made by mail or by means of a recognized commercial delivery service, receipt of such return or payment by the person with whom such return is required to be filed or to whom such payment is required to be made, in a sealed<\/span> envelope or container bearing a postmark or a confirmation of shipment on or before midnight of the day such return is required to be filed or such payment made without penalty<\/span> or interest, shall constitute filing and payment as if such return had been filed or such payment made before the close of business on the last day on which such return may be filed or such tax may be paid without penalty<\/span> or interest. However, if through no fault of the taxpayer<\/span> (i) no such postmark is affixed or (ii) the postmark affixed by the United States Postal Service is illegible or bears no date, such remittance of a tax return or a tax payment shall be deemed to have been timely if received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty<\/span> or interest. Additionally, no penalty<\/span> or interest shall be imposed if a taxpayer<\/span> provides evidence<\/span> that remittance of a tax return or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty<\/span> or interest. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> When remittance of a tax payment is made by electronic funds transfer, receipt of funds available for withdrawal, in a bank account designated to receive such payments by the person to whom such payment is required to be made, on or before midnight of the day such payment is required to be made without penalty<\/span> or interest, shall constitute payment as if such payment had been made before the close of business on the last day on which such tax may be paid without penalty<\/span> or interest. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding any provision of law<\/span>, the Tax Commissioner<\/span> may allow the electronic filing of any state tax return, statement or document. For purposes of this subsection, the Tax Commissioner<\/span> may determine alternative methods for the signing, subscribing or verifying of a state tax return, statement or document that shall have the same validity and consequences as the actual signing by the taxpayer<\/span>. The Tax Commissioner<\/span> may prescribe methods of execution, recording, reproduction and certification of electronically filed information pursuant § 59.1-496<\/a>.\n\t\t\tThe Tax Commissioner<\/span> shall devise a method by which a taxpayer<\/span> will only receive bulletins, publications, or other information provided by the Department<\/span> electronically upon request. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If an income tax return preparer<\/span> prepared 100 or more individual income tax returns for a taxable year that began on or after January 1, 2004, or 50 or more such returns for a taxable year that began on or after January 1, 2010, then for every taxable year thereafter, all individual income tax returns for taxable years prepared by that income tax return preparer<\/span> shall be filed using electronic means. If an individual tax return shall be accompanied by attachments<\/span> or schedules<\/span> that cannot be accepted through electronic means, the income tax preparer shall file the return using software that produces a two dimensional barcode using 2D technology reflecting information contained in the return in a standard format as prescribed by the Tax Commissioner<\/span>. This subsection shall not apply to an individual income tax return for a taxpayer<\/span> who has indicated that he does not want his individual income tax return filed using electronic means or 2D technology.\n\t\t\tThe Tax Commissioner<\/span> shall have the authority to waive<\/span> the requirement to file by electronic means upon finding<\/span> that the requirement would cause an undue hardship. The income tax return preparer<\/span> otherwise required to file individual income tax returns using electronic means shall request in writing the waiver<\/span> from the Tax Commissioner<\/span> and clearly demonstrate the nature of the undue hardship. The Tax Commissioner<\/span> shall respond to the income tax return preparer<\/span> within 45 days after receiving the request for waiver<\/span>.\n\t\t\tFor purposes of this subsection, “income tax return preparer<\/span>” means a person who prepares, or employs one or more individuals to prepare, an income tax return for compensation. Preparation of a substantial portion of an individual income tax return shall be deemed preparation of the entire individual income tax return for purposes of this section.\n\t\t\tFor purposes of this subsection, “income tax return preparer<\/span>” does not include volunteers who prepare tax returns for the elderly or poor as part of a nonprofit organization’s program. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFILING OF TAX RETURNS OR PAYMENT OF TAXES BY MAIL OR OTHERWISE; PENALTY (\u00a7\n58.1-9)\n\nA. When remittance of a tax return or a tax payment is made by mail or by means\nof a recognized commercial delivery service, receipt of such return or payment\nby the person with whom such return is required to be filed or to whom such\npayment is required to be made, in a sealed envelope or container bearing a\npostmark or a confirmation of shipment on or before midnight of the day such\nreturn is required to be filed or such payment made without penalty or interest,\nshall constitute filing and payment as if such return had been filed or such\npayment made before the close of business on the last day on which such return\nmay be filed or such tax may be paid without penalty or interest. However, if\nthrough no fault of the taxpayer (i) no such postmark is affixed or (ii) the\npostmark affixed by the United States Postal Service is illegible or bears no\ndate, such remittance of a tax return or a tax payment shall be deemed to have\nbeen timely if received through the United States mail no later than five days\nfollowing the time of the close of business on the last day on which such return\nmay be filed or such tax may be paid without penalty or interest. Additionally,\nno penalty or interest shall be imposed if a taxpayer provides evidence that\nremittance of a tax return or a tax payment was timely by producing a United\nStates Postal Service Certificate of Mailing, or other proof of mailing, showing\nsuch return was filed or such payment was made before the close of business on\nthe last day such return may be filed or such tax may be paid without penalty or\ninterest.\n\nB. When remittance of a tax payment is made by electronic funds transfer,\nreceipt of funds available for withdrawal, in a bank account designated to\nreceive such payments by the person to whom such payment is required to be made,\non or before midnight of the day such payment is required to be made without\npenalty or interest, shall constitute payment as if such payment had been made\nbefore the close of business on the last day on which such tax may be paid\nwithout penalty or interest.\n\nC. Notwithstanding any provision of law, the Tax Commissioner may allow the\nelectronic filing of any state tax return, statement or document. For purposes\nof this subsection, the Tax Commissioner may determine alternative methods for\nthe signing, subscribing or verifying of a state tax return, statement or\ndocument that shall have the same validity and consequences as the actual\nsigning by the taxpayer. The Tax Commissioner may prescribe methods of\nexecution, recording, reproduction and certification of electronically filed\ninformation pursuant § 59.1-496.\n\t\t\tThe Tax Commissioner shall devise a method by which a taxpayer will only\nreceive bulletins, publications, or other information provided by the Department\nelectronically upon request.\n\nD. If an income tax return preparer prepared 100 or more individual income tax\nreturns for a taxable year that began on or after January 1, 2004, or 50 or more\nsuch returns for a taxable year that began on or after January 1, 2010, then for\nevery taxable year thereafter, all individual income tax returns for taxable\nyears prepared by that income tax return preparer shall be filed using\nelectronic means. If an individual tax return shall be accompanied by\nattachments or schedules that cannot be accepted through electronic means, the\nincome tax preparer shall file the return using software that produces a two\ndimensional barcode using 2D technology reflecting information contained in the\nreturn in a standard format as prescribed by the Tax Commissioner. This\nsubsection shall not apply to an individual income tax return for a taxpayer who\nhas indicated that he does not want his individual income tax return filed using\nelectronic means or 2D technology.\n\t\t\tThe Tax Commissioner shall have the authority to waive the requirement to\nfile by electronic means upon finding that the requirement would cause an undue\nhardship. The income tax return preparer otherwise required to file individual\nincome tax returns using electronic means shall request in writing the waiver\nfrom the Tax Commissioner and clearly demonstrate the nature of the undue\nhardship. The Tax Commissioner shall respond to the income tax return preparer\nwithin 45 days after receiving the request for waiver.\n\t\t\tFor purposes of this subsection, “income tax return preparer”\nmeans a person who prepares, or employs one or more individuals to prepare, an\nincome tax return for compensation. Preparation of a substantial portion of an\nindividual income tax return shall be deemed preparation of the entire\nindividual income tax return for purposes of this section.\n\t\t\tFor purposes of this subsection, “income tax return preparer”\ndoes not include volunteers who prepare tax returns for the elderly or poor as\npart of a nonprofit organization’s program.\n\nHISTORY: Code 1950, \u00a7 58-4.2; 1966, c. 690; 1984, c. 675; 1996, cc. 370, 449,\n635, 657; 2000, c. 995; 2004, c. 562; 2008, c. 217; 2010, cc. 36, 151, 635;\n2011, c. 368; 2023, c. 163.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}