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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371955</law_id><section_number>58.1-371</section_number><catch_line>Credits for taxes paid other states</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="3" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="6" identifier="7">Tax Credits for Estates and Trusts</unit></structure><text>
						<section><p>The provisions of &#xA7;&#xA0;<a class="law" title="Credits for taxes paid other states" href="/58.1-332/">58.1-332</a> shall be applicable <span class="dictionary">mutatis mutandis</span> to <span class="dictionary">trusts</span> and <span class="dictionary">estates</span>.</p></section></text><history>Code 1950, &#xA7; 58-151.027; 1971, Ex. Sess., c. 171; 1984, c. 675.</history><metadata><court_decisions></court_decisions></metadata></law>
