{"data":{"id":"us-va/va.-code-58.1-1111","jurisdiction":"us-va","citation":"Va. Code § 58.1-1111","heading":"Application to fiduciaries generally","body":"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.Code 1950, §§ 58-432, 58-433, 58-437; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 11. INTANGIBLE PERSONAL PROPERTY TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1111/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"fbb3e932e816bb5eafad2ff619feff48bcbbf1f10b9f2da04d3683157a8ea8ce","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1110","next":"us-va/va.-code-58.1-1112"},"notice":"GroundRules: Original legal text. Not legal advice."}