Va. Code § 58.1-22

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-22 - Accounts not to be settled until taxes paid or provided for

No commissioner of accounts shall, under § 64.2-1211, file any report of an account of the transactions of any fiduciary not governed by § 58.1-911 until the commissioner finds that all taxes, whether state, county or city, assessed and chargeable upon property in the hands of the person for whom such account is settled have been paid or unless such account shall show that there remains in the hands of such person a sufficient sum, over and above the charges of administration, to pay all taxes charged against such person in his capacity as fiduciary.

Va. Code § 58.1-22

Code 1950, § 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.

Amended by Acts 2002, § c. 35.

Amended by Acts 1997, § c. 496.

Amended by Acts 1984, § c. 675.