{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-383.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-383.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-383.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-383.html"}],"law_id":56515,"edition_id":1,"section_id":56515,"structure_id":14760,"section_number":"58.1-383","catch_line":"Extension of time for filing returns","history":"1984, c. 675.","full_text":"The provisions of \u00a7 58.1-344 shall be applicable to the extension of time for filing returns by a fiduciary on behalf of an estate or trust.","order_by":null,"text":{"0":{"id":206877,"text":"The provisions of \u00a7 58.1-344 shall be applicable to the extension of time for filing returns by a fiduciary on behalf of an estate or trust.","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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-383\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":[{"id":66015,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","order_by":null,"url":"\/58.1-344\/"}],"permalink":{"id":254439,"object_type":"law","relational_id":56515,"identifier":"58.1-383","token":"58.1\/I\/3\/8\/58.1-383","url":"\/58.1-383\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-383\/","token":"58.1\/I\/3\/8\/58.1-383","dublin_core":{"Title":"Extension of time for filing returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-383","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of \u00a7&nbsp;<a class=\"law\" title=\"Extension of time for filing returns\" href=\"\/58.1-344\/\">58.1-344<\/a> shall be applicable to the extension of time for filing returns by a fiduciary on behalf of an <span class=\"dictionary\">estate<\/span> or <span class=\"dictionary\">trust<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXTENSION OF TIME FOR FILING RETURNS (\u00a7 58.1-383)\n\nThe provisions of \u00a7 58.1-344 shall be applicable to the extension of time for\nfiling returns by a fiduciary on behalf of an estate or trust.\n\nHISTORY: 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}}