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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>56515</law_id><section_number>58.1-383</section_number><catch_line>Extension of time for filing returns</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="8">Accounting, Returns, Procedures for Estates and Trusts</unit></structure><text>
						<section><p>The provisions of &#xA7;&#xA0;<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></text><history>1984, c. 675.</history><metadata></metadata></law>
