58.1-343 - Place of filing. - Virginia Statutes

§ 58.1-343. Place of filing.

A. Every resident who is required by this chapter to file a return shall filehis return with the commissioner of the revenue for the county or city inwhich he resides, and every nonresident who is required by this chapter tofile a return shall file his return with the commissioner of the revenue forthe county or city in which all or a part of his income from Virginia sourceswas derived.

B. Every fiduciary required to file a return on behalf of an individual shallfile such return with the commissioner of the revenue having jurisdiction inthe county or city in which the fiduciary qualified or, if there has been noqualification in this Commonwealth, in the county or city in which suchfiduciary resides, does business or has an office or wherein the beneficiaryor any of them may reside, or with the Department if provided by regulationthereof.

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