Virginia Code 58.1-1111: Application to fiduciaries generally
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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.
Terms Used In Virginia Code 58.1-1111
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Fiduciary: A trustee, executor, or administrator.
- Personal property: All property that is not real property.
Code 1950, §§ 58-432, 58-433, 58-437; 1984, c. 675.