23 Va. Admin. Code § 10-112-28 - Declaration for Individual Under a Disability.

§ 10-112-28 - Declaration for Individual Under a Disability.§ 10-112-28 - Declaration for Individual Under a Disability.

§ 10-112-27 - Declarations of Estimated Tax; Short Taxable Year; Declaration Requirement.§ 10-112-30 - Payments of Estimated Tax.

The declaration of estimated tax for an individual who is unable to make a declaration by reason of any disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.

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