{"data":{"id":"us-va/23vac10-115-155","jurisdiction":"us-va","citation":"23VAC10-115-155","heading":"Credit against estimated tax liability","body":"If the annual income tax return shows that the estate or trust is entitled to a refund of income tax by reason of overestimating and overpaying estimated tax the fiduciary may elect to have all or a portion of such refund applied to the payment of estimated tax liability for the following taxable year.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 115. Fiduciary Income Tax","Part II. Fiduciary Estimated Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter115/section155/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:12Z","sha256":"86ea3773f18baa9ac6e936fe12369c7e876931d812cfa7f3fcefc00dc034237c","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-115-154","next":"us-va/23vac10-115-160"},"notice":"GroundRules: Original legal text. Not legal advice."}