{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-23.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-23.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-23.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-23.html"}],"law_id":75821,"edition_id":1,"section_id":75821,"structure_id":15280,"section_number":"58.1-23","catch_line":"Inquiries required of fiduciaries","history":"Code 1950, \u00a7 58-872; 1984, c. 675.","full_text":"Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the Department with respect to any unpaid taxes and levies assessed against his decedent.","order_by":null,"text":{"0":{"id":272305,"text":"Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the Department with respect to any unpaid taxes and levies assessed against his decedent.","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":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},"next_section":{"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":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-23\/","history_text":"<p>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":252067,"object_type":"law","relational_id":75821,"identifier":"58.1-23","token":"58.1\/0\/2\/58.1-23","url":"\/58.1-23\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-23\/","token":"58.1\/0\/2\/58.1-23","dublin_core":{"Title":"Inquiries required of fiduciaries","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-23","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the <span class=\"dictionary\">Department<\/span> with respect to any unpaid taxes and levies assessed against his decedent.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINQUIRIES REQUIRED OF FIDUCIARIES (\u00a7 58.1-23)\n\nEvery personal representative, before settling the estate in his hands, shall\nmake inquiry of the treasurer of the county or city wherein the decedent last\nresided and of the Department with respect to any unpaid taxes and levies\nassessed against his decedent.\n\nHISTORY: Code 1950, \u00a7 58-872; 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}}