Va. Code § 58.1-360

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-360 - Imposition of tax

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.

Va. Code § 58.1-360

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.

Amended by Acts 1984, c. 675.

Amended by Acts 1981, c. 402.

Amended by Acts 1978, § cc. 159, 796.

Amended by Acts 1972, c. 310.

Amended by Acts 1971 Ex. Sess., § c. 171.