Accounting, Returns, Procedures For Estates And Trusts

This is Article 8 of the Code of Virginia, titled “Accounting, Returns, Procedures For Estates And Trusts.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” 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