§ 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.
(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.)
Sections: Previous 58.1-349 58.1-350 58.1-351 58.1-352 58.1-353 58.1-354 58.1-355 58.1-360 58.1-361 58.1-362 58.1-363 58.1-370 58.1-371 58.1-380 58.1-381 NextLast modified: April 16, 2009