Accounting, Returns, Procedures for Estates and Trusts

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This is Article 8 of the Code of Virginia, titled “Accounting, Returns, Procedures for Estates and Trusts.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-380 Accounting
§ 58.1-381 Returns of estates and trusts
§ 58.1-382 Place of filing
§ 58.1-383 Extension of time for filing returns