Chapter 115. Fiduciary Income TaxRead Chapter
- Part I.Read allFiduciary Income Tax
- Section 10
- [Repealed]
- Section 20
- Transitional modifications to Virginia income
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- Share of a nonresident estate, trust or beneficiary in income from Virginia sources
- Section 70
- Credit to trust beneficiary receiving accumulation distribution
- Section 80
- Credits for taxes paid other states
- Section 90
- [Repealed]
- Section 100
- Accounting
- Section 110
- Returns of estates and trusts
- Section 120
- [Repealed]
- Part II.Read allFiduciary Estimated Tax
- Section 140
- Definitions; declaration
- Section 145
- Declarations of estimated tax
- Section 150
- Installment payments; due dates and amounts
- Section 151
- [Repealed]
- Section 152
- Application to short taxable year
- Section 153
- [Repealed]
- Section 154
- Application of payments
- Section 155
- Credit against estimated tax liability
- Section 160
- Additions to the tax
- Section 161
- Amount of underpayment
- Section 162
- Period of underpayment
- Section 163
- Additions to the tax; exceptions
- FORMS
- FORMS (23VAC10-115)