Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 115 - FIDUCIARY INCOME TAX
Part I - Fiduciary Income Tax
Section 23VAC10-115-80 - Credits for taxes paid other states
Universal Citation: 3 VA Admin Code 10-115-80
Current through Register Vol. 41, No. 3, September 23, 2024
The provisions of § 58.1-332 of Code of Virginia will apply mutatis mutandis to trusts and estates. See Individual Income Tax Regulations, 23VAC10-110-220 through 23VAC10-110-222. The credit is available only to the entity which paid the tax, that is, a credit to a beneficiary for a tax paid by the beneficiary to another state, or a credit to the trust for tax paid by the trust to another state.
Statutory Authority
§§ 58.1-203 and 58.1-371 of the Code of Virginia.
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