CODE OF VIRGINIA

APPLICATION TO FIDUCIARIES GENERALLY (§ 58.1-1111)

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.

HISTORY: Code 1950, §§ 58-432, 58-433, 58-437; 1984, c. 675.