GroundRules
Va. Code § 58.1-360: Imposition of tax
Where this section sits in the code
- Title 58.1. TAXATION
- Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
- Chapter 3. INCOME TAX
- Article 6. TAXATION OF ESTATES AND TRUSTS
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.
Collected 2026-09-04T15:17:44Z. Source file · JSON