58.1-320, et seq.
Who is Required to File
Individuals, estates, and trusts; Partnerships are not taxable; Estates and trusts are subject to tax on their Virginia taxable income; Local taxes may be required
First $3,000, 2%; Next $2,000, 3%; Next $12,000, 5%; Over $17,000, 5.75%
Federal Income Tax Deduction
Federal Income used as Basis