{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-382.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-382.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-382.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-382.html"}],"law_id":72068,"edition_id":1,"section_id":72068,"structure_id":14760,"section_number":"58.1-382","catch_line":"Place of filing","history":"Code 1950, \u00a7 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"Every fiduciary required to file a return on behalf of an estate or trust shall file such return with the commissioner of the revenue having jurisdiction in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the Department if provided by regulation thereof.","order_by":null,"text":{"0":{"id":259674,"text":"Every fiduciary required to file a return on behalf of an estate or trust shall file such return with the commissioner of the revenue having jurisdiction in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the Department if provided by regulation thereof.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14760,"edition_id":1,"name":"Accounting, Returns, Procedures for Estates and Trusts","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:49:46","date_modified":"2026-06-26 03:49:46","permalink":{"id":254425,"object_type":"structure","relational_id":14760,"identifier":"8","token":"58.1\/I\/3\/8","url":"\/58.1\/I\/3\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62155,"structure_id":14760,"section_number":"58.1-380","catch_line":"Accounting","url":"\/58.1-380\/","token":"58.1\/I\/3\/8\/58.1-380","metadata":false},{"id":78025,"structure_id":14760,"section_number":"58.1-381","catch_line":"Returns of estates and trusts","url":"\/58.1-381\/","token":"58.1\/I\/3\/8\/58.1-381","metadata":false},{"id":72068,"structure_id":14760,"section_number":"58.1-382","catch_line":"Place of filing","url":"\/58.1-382\/","token":"58.1\/I\/3\/8\/58.1-382","metadata":false},{"id":56515,"structure_id":14760,"section_number":"58.1-383","catch_line":"Extension of time for filing returns","url":"\/58.1-383\/","token":"58.1\/I\/3\/8\/58.1-383","metadata":false}],"previous_section":{"id":78025,"structure_id":14760,"section_number":"58.1-381","catch_line":"Returns of estates and trusts","url":"\/58.1-381\/","token":"58.1\/I\/3\/8\/58.1-381","metadata":false},"next_section":{"id":56515,"structure_id":14760,"section_number":"58.1-383","catch_line":"Extension of time for filing returns","url":"\/58.1-383\/","token":"58.1\/I\/3\/8\/58.1-383","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-382\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":254435,"object_type":"law","relational_id":72068,"identifier":"58.1-382","token":"58.1\/I\/3\/8\/58.1-382","url":"\/58.1-382\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-382\/","token":"58.1\/I\/3\/8\/58.1-382","dublin_core":{"Title":"Place of filing","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-382","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every fiduciary required to file a return on behalf of an <span class=\"dictionary\">estate<\/span> or <span class=\"dictionary\">trust<\/span> shall file such return with the commissioner of the revenue having <span class=\"dictionary\">jurisdiction<\/span> in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the <span class=\"dictionary\">Department<\/span> if provided by regulation thereof.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPLACE OF FILING (\u00a7 58.1-382)\n\nEvery fiduciary required to file a return on behalf of an estate or trust shall\nfile such return with the commissioner of the revenue having jurisdiction in the\ncounty or city in which the fiduciary qualified or, if there has been no\nqualification in this Commonwealth, in the county or city in which such\nfiduciary resides, does business or has an office or wherein the beneficiary or\nany of them may reside, or with the Department if provided by regulation\nthereof.\n\nHISTORY: Code 1950, \u00a7 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}