Code of Virginia § 58.1-360. Imposition of tax.
52 words·~1 min read·
/va/title-58-1/chapter-3/58-1-360A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A tax is hereby annually imposed, at the rates prescribed by § 58.1-320 for individuals, on the Virginia taxable income for each taxable year of every estate and trust.
Code 1950, §§ 58-151.03, 58-151.021; 1971 Ex. Sess., c. 171; 1972, c. 310; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.