{"data":{"id":"us-va/23vac10-115-80","jurisdiction":"us-va","citation":"23VAC10-115-80","heading":"Credits for taxes paid other states","body":"The provisions of § 58.1-332 of Code of Virginia will apply mutatis mutandis to trusts and estates. See Individual Income Tax Regulations, 23VAC10-110-220 through 23VAC10-110-222. The credit is available only to the entity which paid the tax, that is, a credit to a beneficiary for a tax paid by the beneficiary to another state, or a credit to the trust for tax paid by the trust to another state.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 115. Fiduciary Income Tax","Part I. Fiduciary Income Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter115/section80/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:12Z","sha256":"d777324d334955612245ac007d3d7e3dd1d491ee131d317d15b375c6192eeb98","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-115-70","next":"us-va/23vac10-115-100"},"notice":"GroundRules: Original legal text. Not legal advice."}