58.1-360 - Imposition of tax. - Virginia Statutes

§ 58.1-360. Imposition of tax.

A tax is hereby annually imposed, at the rates prescribed by § 58.1-320 forindividuals, on the Virginia taxable income for each taxable year of everyestate 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.)