Taxation Of Estates And Trusts

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