CODE OF VIRGINIA

PLACE OF FILING (§ 58.1-382)

Every fiduciary required to file a return on behalf of an estate or trust shall
file such return with the commissioner of the revenue having jurisdiction in the
county or city in which the fiduciary qualified or, if there has been no
qualification in this Commonwealth, in the county or city in which such
fiduciary resides, does business or has an office or wherein the beneficiary or
any of them may reside, or with the Department if provided by regulation
thereof.

HISTORY: Code 1950, § 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.