Virginia Statutes
§ 58.1-360 — Imposition of tax
Virginia § 58.1-360
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 3INCOME TAX
Art. 6TAXATION OF ESTATES AND TRUSTS
This text of Virginia § 58.1-360 (Imposition of tax) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-360 (2026).
Text
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.
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Legislative History
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.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-360, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-360.