§ 13.1-1207. Tax classification.

For purposes of any tax imposed by Title 58.1, a business trust shall beclassified as a corporation, an association, a partnership, a trust, a realestate investment trust, a regulated investment company or otherwise, asshall be determined under the United States Internal Revenue Code of 1986, asamended, or under any successor provision.

(2002, c. 621.)