{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-911.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-911.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-911.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-911.html"}],"law_id":67333,"edition_id":1,"section_id":67333,"structure_id":14010,"section_number":"58.1-911","catch_line":"Final account","history":"Code 1950, \u00a7 58-238.12; 1978, c. 838; 1984, c. 675; 2002, c. 35.","full_text":"No final account of a personal representative shall be approved by a commissioner of accounts unless the commissioner finds that all state, county or city taxes assessed and chargeable upon property in the hands of a personal representative have been paid. No final account of a personal representative who is required to file a federal estate tax return shall be approved by the commissioner of accounts unless the commissioner finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no such tax is due.","order_by":null,"text":{"0":{"id":244006,"text":"No final account of a personal representative shall be approved by a commissioner of accounts unless the commissioner finds that all state, county or city taxes assessed and chargeable upon property in the hands of a personal representative have been paid. No final account of a personal representative who is required to file a federal estate tax return shall be approved by the commissioner of accounts unless the commissioner finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no such tax is due.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14010,"edition_id":1,"name":"Substantive Provisions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14009,"metadata":{},"date_created":"2026-06-26 03:46:36","date_modified":"2026-06-26 03:46:36","permalink":{"id":255095,"object_type":"structure","relational_id":14010,"identifier":"1","token":"58.1\/I\/9\/1","url":"\/58.1\/I\/9\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14009,"edition_id":1,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:46:36","date_modified":"2026-06-26 03:46:36","permalink":{"id":255093,"object_type":"structure","relational_id":14009,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":78954,"structure_id":14010,"section_number":"58.1-900","catch_line":"Title","url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","metadata":false},{"id":70006,"structure_id":14010,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},{"id":84407,"structure_id":14010,"section_number":"58.1-902","catch_line":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902","metadata":false},{"id":77122,"structure_id":14010,"section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903","metadata":false},{"id":59730,"structure_id":14010,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904","metadata":false},{"id":85661,"structure_id":14010,"section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","url":"\/58.1-905\/","token":"58.1\/I\/9\/1\/58.1-905","metadata":false},{"id":74898,"structure_id":14010,"section_number":"58.1-906","catch_line":"Amended returns","url":"\/58.1-906\/","token":"58.1\/I\/9\/1\/58.1-906","metadata":false},{"id":62786,"structure_id":14010,"section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907","metadata":false},{"id":85730,"structure_id":14010,"section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908","metadata":false},{"id":61802,"structure_id":14010,"section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","metadata":false},{"id":83693,"structure_id":14010,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","metadata":false},{"id":67333,"structure_id":14010,"section_number":"58.1-911","catch_line":"Final account","url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911","metadata":false},{"id":55099,"structure_id":14010,"section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912","metadata":false}],"previous_section":{"id":83693,"structure_id":14010,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","metadata":false},"next_section":{"id":55099,"structure_id":14010,"section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-911\/","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 1978, chapter 838; in 1984, chapter 675; in 2002, chapter 35<\/a>.<\/p>","references":[{"id":84053,"section_number":"58.1-22","catch_line":"Accounts not to be settled until taxes paid or provided for","order_by":null,"url":"\/58.1-22\/"}],"refers_to":false,"permalink":{"id":255141,"object_type":"law","relational_id":67333,"identifier":"58.1-911","token":"58.1\/I\/9\/1\/58.1-911","url":"\/58.1-911\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911","dublin_core":{"Title":"Final account","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-911","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No final account of a personal representative<\/span> shall be approved by a commissioner of accounts unless the commissioner finds that all state<\/span>, county or city taxes assessed and chargeable upon property in the hands of a personal representative<\/span> have been paid. No final account of a personal representative<\/span> who is required to file a federal estate tax return shall be approved by the commissioner of accounts unless the commissioner finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no such tax is due.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINAL ACCOUNT (\u00a7 58.1-911)\n\nNo final account of a personal representative shall be approved by a\ncommissioner of accounts unless the commissioner finds that all state, county or\ncity taxes assessed and chargeable upon property in the hands of a personal\nrepresentative have been paid. No final account of a personal representative who\nis required to file a federal estate tax return shall be approved by the\ncommissioner of accounts unless the commissioner finds that the tax imposed on\nthe property by this chapter, including applicable interest, has been paid in\nfull or that no such tax is due.\n\nHISTORY: Code 1950, \u00a7 58-238.12; 1978, c. 838; 1984, c. 675; 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}}