58.1-9 - Filing of tax returns or payment of taxes by mail or otherwise; penalty.
§ 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise;penalty.
A. When remittance of a tax return or a tax payment is made by mail, receiptof such return or payment by the person with whom such return is required tobe filed or to whom such payment is required to be made, in a sealed envelopebearing a postmark on or before midnight of the day such return is requiredto be filed or such payment made without penalty or interest, shallconstitute filing and payment as if such return had been filed or suchpayment made before the close of business on the last day on which suchreturn 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 toreceive such payments by the person to whom such payment is required to bemade, on or before midnight of the day such payment is required to be madewithout penalty or interest, shall constitute payment as if such payment hadbeen made before the close of business on the last day on which such tax maybe paid without penalty or interest.
C. Notwithstanding any provision of law, the Tax Commissioner may allow theelectronic filing of any state tax return, statement or document. Forpurposes of this subsection, the Tax Commissioner may determine alternativemethods for the signing, subscribing or verifying of a state tax return,statement or document that shall have the same validity and consequences asthe actual signing by the taxpayer. The Tax Commissioner may prescribemethods of execution, recording, reproduction and certification ofelectronically filed information pursuant § 59.1-496.
The Tax Commissioner shall devise a method by which a taxpayer will onlyreceive bulletins, publications, or other information provided by theDepartment electronically upon request.
D. If an income tax return preparer prepared 100 or more individual incometax returns for a taxable year that began on or after January 1, 2004, or 50or more such returns for a taxable year that began on or after January 1,2010, then for every taxable year thereafter, all individual income taxreturns for taxable years prepared by that income tax return preparer shallbe filed using electronic means. If an individual tax return shall beaccompanied by attachments or schedules that cannot be accepted throughelectronic means, the income tax preparer shall file the return usingsoftware that produces a two dimensional barcode using 2D technologyreflecting information contained in the return in a standard format asprescribed by the Tax Commissioner. This subsection shall not apply to anindividual income tax return for a taxpayer who has indicated that he doesnot want his individual income tax return filed using electronic means or 2Dtechnology.
The Tax Commissioner shall have the authority to waive the requirement tofile by electronic means upon finding that the requirement would cause anundue hardship. The income tax return preparer otherwise required to fileindividual income tax returns using electronic means shall request in writingthe waiver from the Tax Commissioner and clearly demonstrate the nature ofthe undue hardship. The Tax Commissioner shall respond to the income taxreturn preparer within 45 days after receiving the request for waiver.
For purposes of this subsection, "income tax return preparer" means aperson who prepares, or employs one or more individuals to prepare, an incometax return for compensation. Preparation of a substantial portion of anindividual income tax return shall be deemed preparation of the entireindividual income tax return for purposes of this section.
For purposes of this subsection, "income tax return preparer" shall notinclude volunteers who prepare tax returns for the elderly or poor as part ofa nonprofit organization's program.
(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.)