Va. Code Ann. § 2.2-4353
Date of postmark deemed to be date payment is made
Effective Jul 1, 20011984, c. 736, § 11-62.6; 2001, c. 844.
In those cases where payment is made by mail, the date of postmark shall be deemed to be the date payment is made for purposes of this chapter.
1984, c. 736, § 11-62.6; 2001, c. 844.