Application to fiduciaries generally

Va. Code Ann. § 58.1-1111
in effect
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Fiduciaries shall be subject to all the provisions of this chapter which apply to other taxpayers, except as otherwise specifically provided herein. Any fiduciary for a taxpayer shall file a return of intangible personal property in the county or city wherein the taxpayer would have been required to file. Code 1950, §§ 58-432, 58-433, 58-437; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-1111/Fetched: 10/16/2026

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