Taxation of Estates and Trusts

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Article 6 of the Code of Virginia, titled “Taxation of Estates and Trusts.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-360	Imposition of tax
§ 58.1-361	Virginia taxable income of a resident estate or trust
§ 58.1-362	Virginia taxable income of a nonresident estate or trust
§ 58.1-363	Share of a nonresident estate, trust, or beneficiary in income from Virginia sources