Article 6 Taxation of Estates and Trusts

This article is comprised of the following sections:

§58.1-360 Imposition of tax
§58.1-361 Virginia taxable income of a resident estate or trust
§58.1-362 Virginia taxable income of a nonresident estate or trust
§58.1-363 Share of a nonresident estate, trust, or beneficiary in income from Virginia sources