Va. Code § 13.1-1207
Current with changes from the 2024 legislative session through ch. 845
For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, as amended, or under any successor provision.
Va. Code § 13.1-1207