58.1-1111 - Application to fiduciaries generally. - Virginia Statutes

§ 58.1-1111. Application to fiduciaries generally.

Fiduciaries shall be subject to all the provisions of this chapter whichapply to other taxpayers, except as otherwise specifically provided herein.Any fiduciary for a taxpayer shall file a return of intangible personalproperty in the county or city wherein the taxpayer would have been requiredto file.

(Code 1950, §§ 58-432, 58-433, 58-437; 1984, c. 675.)