2006 Code of Virginia § 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.

D. If an income tax return preparer prepared 200 or more individual incometax returns for a taxable year that began on January 1, 2003, or 100 or moreindividual income tax returns for a taxable year that began on or afterJanuary 1, 2004, then for every taxable year thereafter, all individualincome tax returns for taxable years prepared by that income tax returnpreparer shall be filed using electronic means or software that produces atwo dimensional barcode using 2D technology reflecting information containedin the return in a standard format as prescribed by the Tax Commissioner.This subsection shall not apply to an individual income tax return for ataxpayer who has indicated that he does not want his individual income taxreturn filed using electronic means or 2D technology.

The Tax Commissioner shall have the authority to waive the requirement tofile by electronic means or using 2D technology upon finding that therequirement would cause an undue hardship. The income tax return preparerotherwise required to file individual income tax returns using electronicmeans or 2D technology must request in writing the waiver from the TaxCommissioner and clearly demonstrate the nature of the undue hardship. TheTax Commissioner shall respond to the income tax return preparer within 45days 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.)