                                 CODE OF VIRGINIA

FILING OF INDIVIDUAL, ESTATE OR TRUST INCOME TAX RETURNS WITH THE DEPARTMENT (§
58.1-306)

Every individual and fiduciary responsible for filing income tax returns may
file such returns with the Department of Taxation or the appropriate
commissioner of the revenue. Whenever an individual or fiduciary files with the
Department an income tax return for a current year, the Department may assess
the state income tax against such taxpayer instead of transmitting such return
to a commissioner of the revenue for assessment. In every such case the
Department, however, shall advise the appropriate commissioner of the revenue of
such action. The Department may advise taxpayers through its publications and
instructions of their right to file state income tax returns with the Department
but shall not by any means whatsoever, either directly or indirectly, in its
bulletins, instructions, publications or otherwise, request, promote or solicit,
in any local jurisdiction, unless requested by the commissioner of the revenue
or assessing officer thereof on or before September 1 of each year, the filing
of such state income tax return with the Department. Nothing in this chapter
shall prohibit the Department from including the mailing addresses of the local
commissioners of the revenue as well as the Department within the appropriate
income tax forms and filing instructions.

HISTORY: Code 1950, § 58-151.065; 1971, Ex. Sess., c. 171; 1974, c. 281; 1984,
c. 675; 2004, cc. 521, 544.