CODE OF VIRGINIA

IMPOSITION OF TAX (§ 58.1-360)

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.

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.