Virginia Decodedhttps://vacode.org8237158.1-360Imposition of tax202558.1-1840.258.1-339.258.1-339.458.1-390.158.1-390.358.1-39958.1-399.158.1-43958.1-439.12:0958.1-439.1858.1-439.2158.1-439.2958.1-439.658.1-439.6:158.1-439.9TaxationTaxes Administered by the Department of TaxationIncome TaxTaxation of Estates and Trusts

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.