{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-21.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-21.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-21.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-21.html"}],"law_id":58155,"edition_id":1,"section_id":58155,"structure_id":15280,"section_number":"58.1-21","catch_line":"No decree for distribution until taxes paid or provided for","history":"Code 1950, \u00a7 58-870; 1984, c. 675.","full_text":"No decree or order shall be entered by any court of the Commonwealth directing the payment or other distribution of any funds, securities, moneys or other property under its control or under the control or in the hands of any receiver, commissioner or other officer of the court or any executor, administrator, trustee or other fiduciary unless it be made to appear to such court that all taxes and levies upon such funds, securities, moneys or other property have been paid or unless the payment thereof be provided for in such decree or order. No commissioner, executor, administrator, trustee or other fiduciary, receiver, trustee, bank or other person or corporation shall pay out any funds in hand under the order of any court unless a receipt for taxes is produced showing the taxes have been paid, or unless such order shall so state.","order_by":null,"text":{"0":{"id":213102,"text":"No decree or order shall be entered by any court of the Commonwealth directing the payment or other distribution of any funds, securities, moneys or other property under its control or under the control or in the hands of any receiver, commissioner or other officer of the court or any executor, administrator, trustee or other fiduciary unless it be made to appear to such court that all taxes and levies upon such funds, securities, moneys or other property have been paid or unless the payment thereof be provided for in such decree or order. No commissioner, executor, administrator, trustee or other fiduciary, receiver, trustee, bank or other person or corporation shall pay out any funds in hand under the order of any court unless a receipt for taxes is produced showing the taxes have been paid, or unless such order shall so state.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15280,"edition_id":1,"name":"Responsibility of Fiduciaries in Tax Matters","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:53:33","date_modified":"2026-06-26 03:53:33","permalink":{"id":252053,"object_type":"structure","relational_id":15280,"identifier":"2","token":"58.1\/0\/2","url":"\/58.1\/0\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62861,"structure_id":15280,"section_number":"58.1-20","catch_line":"Repealed","url":"\/58.1-20\/","token":"58.1\/0\/2\/58.1-20","metadata":false},{"id":58155,"structure_id":15280,"section_number":"58.1-21","catch_line":"No decree for distribution until taxes paid or provided for","url":"\/58.1-21\/","token":"58.1\/0\/2\/58.1-21","metadata":false},{"id":84053,"structure_id":15280,"section_number":"58.1-22","catch_line":"Accounts not to be settled until taxes paid or provided for","url":"\/58.1-22\/","token":"58.1\/0\/2\/58.1-22","metadata":false},{"id":75821,"structure_id":15280,"section_number":"58.1-23","catch_line":"Inquiries required of fiduciaries","url":"\/58.1-23\/","token":"58.1\/0\/2\/58.1-23","metadata":false},{"id":58364,"structure_id":15280,"section_number":"58.1-24","catch_line":"Fiduciary to be reimbursed out of estate","url":"\/58.1-24\/","token":"58.1\/0\/2\/58.1-24","metadata":{"court_decisions":""}}],"previous_section":{"id":62861,"structure_id":15280,"section_number":"58.1-20","catch_line":"Repealed","url":"\/58.1-20\/","token":"58.1\/0\/2\/58.1-20","metadata":false},"next_section":{"id":84053,"structure_id":15280,"section_number":"58.1-22","catch_line":"Accounts not to be settled until taxes paid or provided for","url":"\/58.1-22\/","token":"58.1\/0\/2\/58.1-22","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-21\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":252059,"object_type":"law","relational_id":58155,"identifier":"58.1-21","token":"58.1\/0\/2\/58.1-21","url":"\/58.1-21\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-21\/","token":"58.1\/0\/2\/58.1-21","dublin_core":{"Title":"No decree for distribution until taxes paid or provided for","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-21","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No decree<\/span> or order<\/span> shall be entered by any court<\/span> of the Commonwealth directing the payment or other distribution of any funds, securities, moneys or other property under its control or under the control or in the hands of any receiver, commissioner or other officer of the court<\/span> or any executor, administrator, trustee or other fiduciary unless it be made to appear to such court<\/span> that all taxes and levies upon such funds, securities, moneys or other property have been paid or unless the payment thereof be provided for in such decree<\/span> or order<\/span>. No commissioner, executor, administrator, trustee or other fiduciary, receiver, trustee, bank or other person or corporation shall pay out any funds in hand under the order<\/span> of any court<\/span> unless a receipt for taxes is produced showing the taxes have been paid, or unless such order<\/span> shall so state.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNO DECREE FOR DISTRIBUTION UNTIL TAXES PAID OR PROVIDED FOR (\u00a7 58.1-21)\n\nNo decree or order shall be entered by any court of the Commonwealth directing\nthe payment or other distribution of any funds, securities, moneys or other\nproperty under its control or under the control or in the hands of any receiver,\ncommissioner or other officer of the court or any executor, administrator,\ntrustee or other fiduciary unless it be made to appear to such court that all\ntaxes and levies upon such funds, securities, moneys or other property have been\npaid or unless the payment thereof be provided for in such decree or order. No\ncommissioner, executor, administrator, trustee or other fiduciary, receiver,\ntrustee, bank or other person or corporation shall pay out any funds in hand\nunder the order of any court unless a receipt for taxes is produced showing the\ntaxes have been paid, or unless such order shall so state.\n\nHISTORY: Code 1950, \u00a7 58-870; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}