58.1-382 - Place of filing.
§ 58.1-382. Place of filing.
Every fiduciary required to file a return on behalf of an estate or trustshall file such return with the commissioner of the revenue havingjurisdiction in the county or city in which the fiduciary qualified or, ifthere has been no qualification in this Commonwealth, in the county or cityin which such fiduciary resides, does business or has an office or whereinthe beneficiary or any of them may reside, or with the Department if providedby regulation thereof.
(Code 1950, § 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.)