                                 CODE OF VIRGINIA

FILING OF TAX RETURNS OR PAYMENT OF TAXES BY MAIL OR OTHERWISE; PENALTY (§
58.1-9)

A. 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.

B. 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.

C. 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 &#xA7; 59.1-496.
			The 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. 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.
			The 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.
			For purposes of this subsection, &#8220;income tax return preparer&#8221;
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.
			For purposes of this subsection, &#8220;income tax return preparer&#8221;
does not include volunteers who prepare tax returns for the elderly or poor as
part of a nonprofit organization&#8217;s program.

HISTORY: Code 1950, § 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.