{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-22.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-22.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-22.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-22.html"}],"law_id":84053,"edition_id":1,"section_id":84053,"structure_id":15280,"section_number":"58.1-22","catch_line":"Accounts not to be settled until taxes paid or provided for","history":"Code 1950, \u00a7 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.","full_text":"No commissioner of accounts shall, under \u00a7 64.2-1211, file any report of an account of the transactions of any fiduciary not governed by \u00a7 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.","order_by":null,"text":{"0":{"id":301220,"text":"No commissioner of accounts shall, under \u00a7 64.2-1211, file any report of an account of the transactions of any fiduciary not governed by \u00a7 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.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-22\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1984, chapter 675; in 1997, chapter 496<\/a>; in 2002, chapter 35<\/a>.<\/p>","references":false,"refers_to":[{"id":67333,"section_number":"58.1-911","catch_line":"Final account","order_by":null,"url":"\/58.1-911\/"},{"id":82564,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","order_by":null,"url":"\/64.2-1211\/"}],"permalink":{"id":252063,"object_type":"law","relational_id":84053,"identifier":"58.1-22","token":"58.1\/0\/2\/58.1-22","url":"\/58.1-22\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-22\/","token":"58.1\/0\/2\/58.1-22","dublin_core":{"Title":"Accounts not to be settled until taxes paid or provided for","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-22","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No commissioner of accounts shall, under \u00a7 64.2-1211<\/a>, file any report of an account of the transactions of any fiduciary not governed by \u00a7 58.1-911<\/a> 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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACCOUNTS NOT TO BE SETTLED UNTIL TAXES PAID OR PROVIDED FOR (\u00a7 58.1-22)\n\nNo commissioner of accounts shall, under \u00a7 64.2-1211, file any report of an\naccount of the transactions of any fiduciary not governed by \u00a7 58.1-911 until\nthe commissioner finds that all taxes, whether state, county or city, assessed\nand chargeable upon property in the hands of the person for whom such account is\nsettled have been paid or unless such account shall show that there remains in\nthe hands of such person a sufficient sum, over and above the charges of\nadministration, to pay all taxes charged against such person in his capacity as\nfiduciary.\n\nHISTORY: Code 1950, \u00a7 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.","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}}