The fiduciary has responsibility to file taxes on behalf of the trust, and to pay any taxes that may be due to the federal, state or local government, including income, real estate and personal property taxes. Taxes may be paid from the trust as an administrative expense. A commissioner has responsibility to protect the Commonwealth and its tax receipts.¹

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¹  Va. Code Ann. §§ 58.1-22; 58.1-911.