{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1203.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1203.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1203.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1203.html"}],"law_id":56284,"edition_id":1,"section_id":56284,"structure_id":12992,"section_number":"64.2-1203","catch_line":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","history":"1974, c. 126, \u00a7 26-8.1; 1997, c. 842; 2005, c. 644. 2012, c. 614.","full_text":"Commissioners of accounts, assistant commissioners of accounts, and deputy commissioners of accounts shall have the power to issue subpoenas to require any person to appear before them and to issue subpoenas duces tecum to require the production of any documents or papers before them. Commissioners of accounts, assistants, and deputies shall not have the power to punish any person for contempt for failure to appear or to produce documents or papers, but may certify the fact of such nonappearance or failure to produce to the circuit court, which may impose penalties for civil contempt as if the court had issued the subpoena. Commissioners of accounts, assistants, and deputies may certify to the circuit court the fact of a fiduciary’s failure to inform the clerk or commissioners of his nonresident status and new address pursuant to \u00a7 64.2-1409. The court, upon a finding of a violation of \u00a7 64.2-1409, may impose a $50 civil penalty. Such penalties shall be paid to the state treasurer for deposit into the general fund.","order_by":null,"text":{"0":{"id":206134,"text":"Commissioners of accounts, assistant commissioners of accounts, and deputy commissioners of accounts shall have the power to issue subpoenas to require any person to appear before them and to issue subpoenas duces tecum to require the production of any documents or papers before them. Commissioners of accounts, assistants, and deputies shall not have the power to punish any person for contempt for failure to appear or to produce documents or papers, but may certify the fact of such nonappearance or failure to produce to the circuit court, which may impose penalties for civil contempt as if the court had issued the subpoena. Commissioners of accounts, assistants, and deputies may certify to the circuit court the fact of a fiduciary’s failure to inform the clerk or commissioners of his nonresident status and new address pursuant to \u00a7 64.2-1409. The court, upon a finding of a violation of \u00a7 64.2-1409, may impose a $50 civil penalty. Such penalties shall be paid to the state treasurer for deposit into the general fund.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12992,"edition_id":1,"name":"Commissioners of Accounts","identifier":"12","label":"chapter","depth":4,"order_by":1,"parent_id":12991,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":274817,"object_type":"structure","relational_id":12992,"identifier":"12","token":"64.2\/IV\/A\/12","url":"\/64.2\/IV\/A\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12991,"edition_id":1,"name":"Fiduciaries","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":12905,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":274815,"object_type":"structure","relational_id":12991,"identifier":"A","token":"64.2\/IV\/A","url":"\/64.2\/IV\/A\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12905,"edition_id":1,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":274813,"object_type":"structure","relational_id":12905,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72768,"structure_id":12992,"section_number":"64.2-1200","catch_line":"Commissioners of accounts","url":"\/64.2-1200\/","token":"64.2\/IV\/A\/12\/64.2-1200","metadata":false},{"id":70925,"structure_id":12992,"section_number":"64.2-1201","catch_line":"Appointment of assistant commissioners of accounts; duties and powers","url":"\/64.2-1201\/","token":"64.2\/IV\/A\/12\/64.2-1201","metadata":false},{"id":59949,"structure_id":12992,"section_number":"64.2-1202","catch_line":"Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers","url":"\/64.2-1202\/","token":"64.2\/IV\/A\/12\/64.2-1202","metadata":false},{"id":56284,"structure_id":12992,"section_number":"64.2-1203","catch_line":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","url":"\/64.2-1203\/","token":"64.2\/IV\/A\/12\/64.2-1203","metadata":false},{"id":80910,"structure_id":12992,"section_number":"64.2-1204","catch_line":"Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed","url":"\/64.2-1204\/","token":"64.2\/IV\/A\/12\/64.2-1204","metadata":false},{"id":54071,"structure_id":12992,"section_number":"64.2-1205","catch_line":"Commissioners of accounts to inspect and file inventories with clerks","url":"\/64.2-1205\/","token":"64.2\/IV\/A\/12\/64.2-1205","metadata":false},{"id":83611,"structure_id":12992,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","url":"\/64.2-1206\/","token":"64.2\/IV\/A\/12\/64.2-1206","metadata":false},{"id":78654,"structure_id":12992,"section_number":"64.2-1207","catch_line":"Settlement for year to include unsettled portion of preceding year","url":"\/64.2-1207\/","token":"64.2\/IV\/A\/12\/64.2-1207","metadata":false},{"id":62470,"structure_id":12992,"section_number":"64.2-1208","catch_line":"Expenses and commissions allowed fiduciaries","url":"\/64.2-1208\/","token":"64.2\/IV\/A\/12\/64.2-1208","metadata":false},{"id":79381,"structure_id":12992,"section_number":"64.2-1209","catch_line":"Who may insist or object before commissioner of accounts","url":"\/64.2-1209\/","token":"64.2\/IV\/A\/12\/64.2-1209","metadata":false},{"id":64162,"structure_id":12992,"section_number":"64.2-1210","catch_line":"Accounts and debts and demands to be reported","url":"\/64.2-1210\/","token":"64.2\/IV\/A\/12\/64.2-1210","metadata":false},{"id":82564,"structure_id":12992,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","url":"\/64.2-1211\/","token":"64.2\/IV\/A\/12\/64.2-1211","metadata":false},{"id":69972,"structure_id":12992,"section_number":"64.2-1212","catch_line":"Exceptions to report; examination, correction, and confirmation","url":"\/64.2-1212\/","token":"64.2\/IV\/A\/12\/64.2-1212","metadata":false},{"id":81061,"structure_id":12992,"section_number":"64.2-1213","catch_line":"Effect of confirmation of report","url":"\/64.2-1213\/","token":"64.2\/IV\/A\/12\/64.2-1213","metadata":false},{"id":59643,"structure_id":12992,"section_number":"64.2-1214","catch_line":"Recordation of report","url":"\/64.2-1214\/","token":"64.2\/IV\/A\/12\/64.2-1214","metadata":false},{"id":86213,"structure_id":12992,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","url":"\/64.2-1215\/","token":"64.2\/IV\/A\/12\/64.2-1215","metadata":false},{"id":54829,"structure_id":12992,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","url":"\/64.2-1216\/","token":"64.2\/IV\/A\/12\/64.2-1216","metadata":false},{"id":56232,"structure_id":12992,"section_number":"64.2-1217","catch_line":"Forfeiture of fiduciary's commission","url":"\/64.2-1217\/","token":"64.2\/IV\/A\/12\/64.2-1217","metadata":false},{"id":78922,"structure_id":12992,"section_number":"64.2-1218","catch_line":"When fiduciaries personally liable for costs","url":"\/64.2-1218\/","token":"64.2\/IV\/A\/12\/64.2-1218","metadata":false},{"id":84755,"structure_id":12992,"section_number":"64.2-1219","catch_line":"Fees of commissioners of accounts","url":"\/64.2-1219\/","token":"64.2\/IV\/A\/12\/64.2-1219","metadata":false},{"id":84774,"structure_id":12992,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","metadata":false},{"id":67725,"structure_id":12992,"section_number":"64.2-1221","catch_line":"Report on fiduciaries' bonds; \"record of fiduciaries.\"","url":"\/64.2-1221\/","token":"64.2\/IV\/A\/12\/64.2-1221","metadata":false},{"id":65749,"structure_id":12992,"section_number":"64.2-1222","catch_line":"Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement","url":"\/64.2-1222\/","token":"64.2\/IV\/A\/12\/64.2-1222","metadata":false}],"previous_section":{"id":59949,"structure_id":12992,"section_number":"64.2-1202","catch_line":"Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers","url":"\/64.2-1202\/","token":"64.2\/IV\/A\/12\/64.2-1202","metadata":false},"next_section":{"id":80910,"structure_id":12992,"section_number":"64.2-1204","catch_line":"Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed","url":"\/64.2-1204\/","token":"64.2\/IV\/A\/12\/64.2-1204","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1203\/","history_text":"

This law was first created in 1974. The record of its establishment is cataloged in chapter 126 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1974 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1997, chapter 842<\/a>; in 2005, chapter 644<\/a>.<\/p>","references":false,"refers_to":[{"id":66306,"section_number":"64.2-1409","catch_line":"Information to be provided to clerk by fiduciary","order_by":null,"url":"\/64.2-1409\/"}],"permalink":{"id":274831,"object_type":"law","relational_id":56284,"identifier":"64.2-1203","token":"64.2\/IV\/A\/12\/64.2-1203","url":"\/64.2-1203\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1203\/","token":"64.2\/IV\/A\/12\/64.2-1203","dublin_core":{"Title":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1203","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Commissioners of accounts, assistant commissioners of accounts, and deputy commissioners of accounts shall have the power to issue<\/span> subpoenas<\/span> to require any person to appear before them and to issue<\/span> subpoenas<\/span> duces tecum to require the production of any documents or papers before them. Commissioners of accounts, assistants, and deputies shall not have the power to punish any person for contempt for failure to appear or to produce documents or papers, but may certify the fact<\/span> of such nonappearance or failure to produce to the circuit<\/span> court<\/span>, which may impose penalties for civil contempt<\/span> as if the court<\/span> had issued the subpoena<\/span>. Commissioners of accounts, assistants, and deputies may certify to the circuit<\/span> court<\/span> the fact<\/span> of a fiduciary<\/span>’s failure to inform the clerk or commissioners of his nonresident status and new address pursuant to \u00a7 64.2-1409<\/a>. The court<\/span>, upon a finding<\/span> of a violation of \u00a7 64.2-1409<\/a>, may impose a $50 civil penalty<\/span>. Such penalties shall be paid to the state treasurer for deposit into the general fund.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSUBPOENA POWERS OF COMMISSIONERS OF ACCOUNTS, ASSISTANTS, AND DEPUTIES; PENALTY\n(\u00a7 64.2-1203)\n\nCommissioners of accounts, assistant commissioners of accounts, and deputy\ncommissioners of accounts shall have the power to issue subpoenas to require any\nperson to appear before them and to issue subpoenas duces tecum to require the\nproduction of any documents or papers before them. Commissioners of accounts,\nassistants, and deputies shall not have the power to punish any person for\ncontempt for failure to appear or to produce documents or papers, but may\ncertify the fact of such nonappearance or failure to produce to the circuit\ncourt, which may impose penalties for civil contempt as if the court had issued\nthe subpoena. Commissioners of accounts, assistants, and deputies may certify to\nthe circuit court the fact of a fiduciary’s failure to inform the clerk or\ncommissioners of his nonresident status and new address pursuant to \u00a7\n64.2-1409. The court, upon a finding of a violation of \u00a7 64.2-1409, may impose\na $50 civil penalty. Such penalties shall be paid to the state treasurer for\ndeposit into the general fund.\n\nHISTORY: 1974, c. 126, \u00a7 26-8.1; 1997, c. 842; 2005, c. 644. 2012, c. 614.","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}}