{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-371.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-371.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-371.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-371.html"}],"law_id":77038,"edition_id":1,"section_id":77038,"structure_id":16737,"section_number":"58.1-371","catch_line":"Credits for taxes paid other states","history":"Code 1950, \u00a7 58-151.027; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"The provisions of \u00a7 58.1-332 shall be applicable mutatis mutandis to trusts and estates.","order_by":null,"text":{"0":{"id":276434,"text":"The provisions of \u00a7 58.1-332 shall be applicable mutatis mutandis to trusts and estates.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16737,"edition_id":1,"name":"Tax Credits for Estates and Trusts","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 04:37:55","date_modified":"2026-06-26 04:37:55","permalink":{"id":254415,"object_type":"structure","relational_id":16737,"identifier":"7","token":"58.1\/I\/3\/7","url":"\/58.1\/I\/3\/7\/","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":84147,"structure_id":16737,"section_number":"58.1-370","catch_line":"Credit to trust beneficiary receiving accumulation distribution","url":"\/58.1-370\/","token":"58.1\/I\/3\/7\/58.1-370","metadata":false},{"id":77038,"structure_id":16737,"section_number":"58.1-371","catch_line":"Credits for taxes paid other states","url":"\/58.1-371\/","token":"58.1\/I\/3\/7\/58.1-371","metadata":false}],"previous_section":{"id":84147,"structure_id":16737,"section_number":"58.1-370","catch_line":"Credit to trust beneficiary receiving accumulation distribution","url":"\/58.1-370\/","token":"58.1\/I\/3\/7\/58.1-370","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-371\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":85325,"section_number":"58.1-332","catch_line":"Credits for taxes paid other states","order_by":null,"url":"\/58.1-332\/"}],"permalink":{"id":254421,"object_type":"law","relational_id":77038,"identifier":"58.1-371","token":"58.1\/I\/3\/7\/58.1-371","url":"\/58.1-371\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-371\/","token":"58.1\/I\/3\/7\/58.1-371","dublin_core":{"Title":"Credits for taxes paid other states","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-371","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of \u00a7&nbsp;<a class=\"law\" title=\"Credits for taxes paid other states\" href=\"\/58.1-332\/\">58.1-332<\/a> shall be applicable <span class=\"dictionary\">mutatis mutandis<\/span> to <span class=\"dictionary\">trusts<\/span> and <span class=\"dictionary\">estates<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCREDITS FOR TAXES PAID OTHER STATES (\u00a7 58.1-371)\n\nThe provisions of \u00a7 58.1-332 shall be applicable mutatis mutandis to trusts and\nestates.\n\nHISTORY: Code 1950, \u00a7 58-151.027; 1971, Ex. Sess., c. 171; 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}}