Va. Code § 58.1-1111
Current with changes from the 2024 legislative session through ch. 845
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.
Va. Code § 58.1-1111