{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-360.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-360.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-360.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-360.html"}],"law_id":371897,"edition_id":2,"section_id":371897,"structure_id":52932,"section_number":"58.1-360","catch_line":"Imposition of tax","history":"Code 1950, \u00a7\u00a7 58-151.03, 58-151.021; 1971 Ex. Sess., c. 171; 1972, c. 310; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.","full_text":"A tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for individuals, on the Virginia taxable income for each taxable year of every estate and trust.\n\n","order_by":null,"text":{"0":{"id":1386637,"text":"A tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for individuals, on the Virginia taxable income for each taxable year of every estate and trust.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52932,"edition_id":2,"name":"Taxation of Estates and Trusts","identifier":"6","label":"article","depth":4,"order_by":5,"parent_id":52888,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:08:20","date_modified":"2026-08-02 12:35:50","permalink":{"id":1481399,"object_type":"structure","relational_id":52932,"identifier":"6","token":"58.1\/I\/3\/6","url":"\/58.1\/I\/3\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371897,"structure_id":52932,"section_number":"58.1-360","catch_line":"Imposition of tax","url":"\/58.1-360\/","token":"58.1\/I\/3\/6\/58.1-360","metadata":false},{"id":371911,"structure_id":52932,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},{"id":371922,"structure_id":52932,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","url":"\/58.1-362\/","token":"58.1\/I\/3\/6\/58.1-362","metadata":false},{"id":371926,"structure_id":52932,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","url":"\/58.1-363\/","token":"58.1\/I\/3\/6\/58.1-363","metadata":false}],"next_section":{"id":371911,"structure_id":52932,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-360\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1972, chapter 310; in 1978, chapters 159 and 796; in 1981, chapter 402; in 1984, chapter 675.<\/p>","references":[{"id":371117,"section_number":"58.1-1840.2","catch_line":"Virginia Tax Amnesty Program","order_by":null,"url":"\/58.1-1840.2\/"},{"id":371793,"section_number":"58.1-339.2","catch_line":"Historic rehabilitation tax credit","order_by":null,"url":"\/58.1-339.2\/"},{"id":371795,"section_number":"58.1-339.4","catch_line":"Qualified equity and subordinated debt investments tax credit","order_by":null,"url":"\/58.1-339.4\/"},{"id":372067,"section_number":"58.1-390.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-390.1\/"},{"id":372069,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"},{"id":372185,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","order_by":null,"url":"\/58.1-399\/"},{"id":372178,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","order_by":null,"url":"\/58.1-399.1\/"},{"id":372383,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":372353,"section_number":"58.1-439.12:09","catch_line":"Barge and rail usage tax credit","order_by":null,"url":"\/58.1-439.12_09\/"},{"id":372359,"section_number":"58.1-439.18","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.18\/"},{"id":372365,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","order_by":null,"url":"\/58.1-439.21\/"},{"id":372373,"section_number":"58.1-439.29","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.29\/"},{"id":372378,"section_number":"58.1-439.6","catch_line":"Worker retraining tax credit","order_by":null,"url":"\/58.1-439.6\/"},{"id":372379,"section_number":"58.1-439.6:1","catch_line":"Worker training tax credit","order_by":null,"url":"\/58.1-439.6_1\/"},{"id":372382,"section_number":"58.1-439.9","catch_line":"Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families","order_by":null,"url":"\/58.1-439.9\/"}],"refers_to":[{"id":371570,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"}],"permalink":{"id":1481401,"object_type":"law","relational_id":371897,"identifier":"58.1-360","token":"58.1\/I\/3\/6\/58.1-360","url":"\/58.1-360\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-360\/","token":"58.1\/I\/3\/6\/58.1-360","dublin_core":{"Title":"Imposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-360","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A tax is hereby annually imposed, at the rates prescribed by \u00a7&nbsp;<a class=\"law\" title=\"Imposition of tax\" href=\"\/58.1-320\/\">58.1-320<\/a> for <span class=\"dictionary\">individuals<\/span>, on the Virginia taxable income for each taxable year of every <span class=\"dictionary\">estate<\/span> and <span class=\"dictionary\">trust<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nIMPOSITION OF TAX (\u00a7 58.1-360)\n\nA tax is hereby annually imposed, at the rates prescribed by \u00a7 58.1-320 for\nindividuals, on the Virginia taxable income for each taxable year of every\nestate and trust.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.03, 58-151.021; 1971 Ex. Sess., c. 171; 1972, c.\n310; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}