{"data":{"id":"us-va/va.-code-58.1-360","jurisdiction":"us-va","citation":"Va. Code § 58.1-360","heading":"Imposition of tax","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 6. TAXATION OF ESTATES AND TRUSTS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-360/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b18c65ed4d4afd6cfc13a74bd04581af5865876e64d6be517d97e2f04f84bb98","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-356","next":"us-va/va.-code-58.1-361"},"notice":"GroundRules: Original legal text. Not legal advice."}