{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1215.html"}],"law_id":86213,"edition_id":1,"section_id":86213,"structure_id":12992,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","history":"Code 1919, \u00a7 5403; 1932, p. 337; Code 1950, \u00a7 26-13; 1956, c. 159; 2003, c. 193; 2012, c. 614.","full_text":"A\n\nIf any fiduciary fails to make the return required by § 64.2-1300, the commissioner of accounts shall issue, through the sheriff or other proper officer, a summons to the fiduciary requiring him to make such return. If the fiduciary fails to make the required return within 30 days after the date of service of the summons, the commissioner of accounts shall report the fact to the circuit court. The court shall immediately issue a summons to the fiduciary requiring him to appear and shall, upon his appearance, assess a fine against the fiduciary in an amount not to exceed $500 unless excused for sufficient reason. If, after his appearance before the court, the fiduciary continues to fail to make the required return within such time as the court may prescribe, the fiduciary shall be punished for contempt of court.B\n\nWhenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","order_by":null,"text":{"0":{"id":308818,"text":"If any fiduciary fails to make the return required by § 64.2-1300, the commissioner of accounts shall issue, through the sheriff or other proper officer, a summons to the fiduciary requiring him to make such return. If the fiduciary fails to make the required return within 30 days after the date of service of the summons, the commissioner of accounts shall report the fact to the circuit court. The court shall immediately issue a summons to the fiduciary requiring him to appear and shall, upon his appearance, assess a fine against the fiduciary in an amount not to exceed $500 unless excused for sufficient reason. If, after his appearance before the court, the fiduciary continues to fail to make the required return within such time as the court may prescribe, the fiduciary shall be punished for contempt of court.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":308819,"text":"Whenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1215\/","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 1956, chapter 159; in 2003, chapter 193<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":[{"id":54829,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","order_by":null,"url":"\/64.2-1216\/"},{"id":68866,"section_number":"64.2-1309","catch_line":"Accounts of sales under deeds of trust","order_by":null,"url":"\/64.2-1309\/"}],"refers_to":[{"id":57415,"section_number":"64.2-1300","catch_line":"Inventories to be filed with commissioners of accounts","order_by":null,"url":"\/64.2-1300\/"}],"permalink":{"id":274879,"object_type":"law","relational_id":86213,"identifier":"64.2-1215","token":"64.2\/IV\/A\/12\/64.2-1215","url":"\/64.2-1215\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1215\/","token":"64.2\/IV\/A\/12\/64.2-1215","dublin_core":{"Title":"Power of commissioner of accounts to enforce the filing of inventories","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any fiduciary<\/span> fails to make the return required by § 64.2-1300<\/a>, the commissioner of accounts shall issue<\/span>, through the sheriff or other proper officer, a summons<\/span> to the fiduciary<\/span> requiring him to make such return. If the fiduciary<\/span> fails to make the required return within 30 days after the date of service of the summons<\/span>, the commissioner of accounts shall report the fact<\/span> to the circuit<\/span> court. The court shall immediately issue<\/span> a summons<\/span> to the fiduciary<\/span> requiring him to appear and shall, upon his appearance<\/span>, assess a fine against the fiduciary<\/span> in an amount not to exceed $500 unless excused for sufficient reason. If, after his appearance<\/span> before the court, the fiduciary<\/span> continues to fail to make the required return within such time as the court may prescribe, the fiduciary<\/span> shall be punished for contempt of court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Whenever the commissioner of accounts reports to the court that a fiduciary<\/span> who is an attorney-at-law<\/span> licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons<\/span>, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOWER OF COMMISSIONER OF ACCOUNTS TO ENFORCE THE FILING OF INVENTORIES (\u00a7\n64.2-1215)\n\nA. If any fiduciary fails to make the return required by § 64.2-1300, the\ncommissioner of accounts shall issue, through the sheriff or other proper\nofficer, a summons to the fiduciary requiring him to make such return. If the\nfiduciary fails to make the required return within 30 days after the date of\nservice of the summons, the commissioner of accounts shall report the fact to\nthe circuit court. The court shall immediately issue a summons to the fiduciary\nrequiring him to appear and shall, upon his appearance, assess a fine against\nthe fiduciary in an amount not to exceed $500 unless excused for sufficient\nreason. If, after his appearance before the court, the fiduciary continues to\nfail to make the required return within such time as the court may prescribe,\nthe fiduciary shall be punished for contempt of court.\n\nB. Whenever the commissioner of accounts reports to the court that a fiduciary\nwho is an attorney-at-law licensed to practice in the Commonwealth has failed to\nmake the required return within 30 days after the date of service of a summons,\nthe commissioner of accounts shall also mail a copy of his report to the\nVirginia State Bar.\n\nHISTORY: Code 1919, \u00a7 5403; 1932, p. 337; Code 1950, \u00a7 26-13; 1956, c. 159;\n2003, c. 193; 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}}