{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-360.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-360.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-360.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-360.html"}],"law_id":82371,"edition_id":1,"section_id":82371,"structure_id":14499,"section_number":"58.1-360","catch_line":"Imposition of tax","history":"Code 1950, \u00a7\u00a7 58-151.03, 58-151.021; 1971 Ex. Sess., c. 171; 1972, c. 310; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.","full_text":"A tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for individuals, on the Virginia taxable income for each taxable year of every estate and trust.","order_by":null,"text":{"0":{"id":295127,"text":"A tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for individuals, on the Virginia taxable income for each taxable year of every estate and trust.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14499,"edition_id":1,"name":"Taxation of Estates and Trusts","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:22","date_modified":"2026-06-26 03:48:22","permalink":{"id":254397,"object_type":"structure","relational_id":14499,"identifier":"6","token":"58.1\/I\/3\/6","url":"\/58.1\/I\/3\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82371,"structure_id":14499,"section_number":"58.1-360","catch_line":"Imposition of tax","url":"\/58.1-360\/","token":"58.1\/I\/3\/6\/58.1-360","metadata":false},{"id":55909,"structure_id":14499,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},{"id":69759,"structure_id":14499,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","url":"\/58.1-362\/","token":"58.1\/I\/3\/6\/58.1-362","metadata":false},{"id":57467,"structure_id":14499,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","url":"\/58.1-363\/","token":"58.1\/I\/3\/6\/58.1-363","metadata":false}],"next_section":{"id":55909,"structure_id":14499,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-360\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 310; in 1978, chapters 159 and 796; in 1981, chapter 402; in 1984, chapter 675.<\/p>","references":[{"id":59829,"section_number":"58.1-1840.2","catch_line":"Virginia Tax Amnesty Program","order_by":null,"url":"\/58.1-1840.2\/"},{"id":68940,"section_number":"58.1-339.2","catch_line":"Historic rehabilitation tax credit","order_by":null,"url":"\/58.1-339.2\/"},{"id":62148,"section_number":"58.1-339.4","catch_line":"Qualified equity and subordinated debt investments tax credit","order_by":null,"url":"\/58.1-339.4\/"},{"id":59823,"section_number":"58.1-390.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-390.1\/"},{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"},{"id":74602,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","order_by":null,"url":"\/58.1-399\/"},{"id":79092,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","order_by":null,"url":"\/58.1-399.1\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":54175,"section_number":"58.1-439.12:09","catch_line":"Barge and rail usage tax credit","order_by":null,"url":"\/58.1-439.12_09\/"},{"id":71554,"section_number":"58.1-439.18","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.18\/"},{"id":55593,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","order_by":null,"url":"\/58.1-439.21\/"},{"id":63459,"section_number":"58.1-439.29","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.29\/"},{"id":81908,"section_number":"58.1-439.6","catch_line":"Worker retraining tax credit","order_by":null,"url":"\/58.1-439.6\/"},{"id":60296,"section_number":"58.1-439.6:1","catch_line":"Worker training tax credit","order_by":null,"url":"\/58.1-439.6_1\/"},{"id":66196,"section_number":"58.1-439.9","catch_line":"Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families","order_by":null,"url":"\/58.1-439.9\/"}],"refers_to":[{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"}],"permalink":{"id":254399,"object_type":"law","relational_id":82371,"identifier":"58.1-360","token":"58.1\/I\/3\/6\/58.1-360","url":"\/58.1-360\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-360\/","token":"58.1\/I\/3\/6\/58.1-360","dublin_core":{"Title":"Imposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-360","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A tax is hereby annually imposed, at the rates prescribed by \u00a7&nbsp;<a class=\"law\" title=\"Imposition of tax\" href=\"\/58.1-320\/\">58.1-320<\/a> for <span class=\"dictionary\">individuals<\/span>, on the Virginia taxable income for each taxable year of every <span class=\"dictionary\">estate<\/span> and <span class=\"dictionary\">trust<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nIMPOSITION OF TAX (\u00a7 58.1-360)\n\nA tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for\nindividuals, on the Virginia taxable income for each taxable year of every\nestate and trust.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.03, 58-151.021; 1971 Ex. Sess., c. 171; 1972, c.\n310; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}