23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-115-80
Credits for taxes paid other states
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 10-112-42 · Failure by individual to pay estimated tax; period of…
- 10-112-43 · Failure by individual to pay estimated tax; exception
- 10-112-44 · Failure of individual to pay estimated tax; application of…
- 10-112-45 · Failure of individual to pay estimated tax; short taxable…
- 10-112-50 · (Repealed.)
- 10-115-10 · (Repealed.)
- 10-115-20 · Transitional modifications to Virginia income
- 10-115-30 · (Repealed.)
- 10-115-40 · (Repealed.)
- 10-115-50 · (Repealed.)
- 10-115-60 · Share of a nonresident estate, trust or beneficiary in…
- 10-115-70 · Credit to trust beneficiary receiving accumulation…
- 10-115-80 · Credits for taxes paid other states
- 10-115-90 · (Repealed.)
- 10-115-100 · Accounting
- 10-115-110 · Returns of estates and trusts
- 10-115-120 · (Repealed.)
- 10-115-140 · Definitions; declaration
- 10-115-145 · Declarations of estimated tax
- 10-115-150 · Installment payments; due dates and amounts
- 10-115-151 · (Repealed.)
- 10-115-152 · Application to short taxable year
- 10-115-153 · (Repealed.)
- 10-115-154 · Application of payments
- 10-115-155 · Credit against estimated tax liability