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.
Va. Code Ann. § 58.1-360
Imposition of tax
Code 1950, §§ 58-151.03, 58-151.021; 1971 Ex
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.