Taxation of Estates and Trusts

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 6 of the Code of Virginia, titled “Taxation of Estates and Trusts.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 4 laws.

It’s comprised of the following 4 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