                                 CODE OF VIRGINIA

DECLARATIONS OF ESTIMATED TAX TO BE FILED WITH COMMISSIONER OF REVENUE OF COUNTY
OR CITY (§ 58.1-493)

A. Every resident individual who is required by this article to file a
declaration of estimated tax shall file his declaration with the commissioner of
the revenue for the county or city in which he resides, and every nonresident
individual who is required by this article to file a declaration of estimated
tax shall file his declaration with the commissioner of the revenue for the
county or city in which all or a part of his income from sources within the
Commonwealth was derived. Forms for use by taxpayers in preparing their
declarations of estimated tax shall be supplied by the Department to the
commissioners of the revenue, who shall mail or deliver them to the taxpayers
needing them so far as ascertainable not later than January 15 of each year.
Failure of any taxpayer to receive any such form shall not relieve him of his
obligation to file a declaration of estimated tax.

B. Every trust or estate which is required by this article to file a declaration
of estimated tax shall file the declaration with the commissioner of the revenue
for the county or city in which the fiduciary qualified or, if there has been no
qualification in this state, in the city or county in which the fiduciary
resides, does business or has an office or wherein the beneficiaries or any of
them may reside.

HISTORY: Code 1950, § 58-151.24; 1962, c. 612; 1984, c. 675; 1987, c. 484.