{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1303.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1303.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1303.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1303.html"}],"law_id":62710,"edition_id":1,"section_id":62710,"structure_id":14213,"section_number":"64.2-1303","catch_line":"Copies of inventories and accounts to be provided by personal representatives","history":"2001, c. 265, \u00a7 26-12.4; 2012, c. 614.","full_text":"A\n\nEvery personal representative filing with the commissioner of accounts an inventory or account, including an affidavit of intent to file a statement in lieu of an account pursuant to &#xA7; 64.2-1314, or any document making changes to either, shall, on or before the date of such filing, send a copy thereof by first-class mail to those persons to whom notice was given pursuant to subsections A and B of &#xA7; 64.2-508 and who requested the same from the personal representative in writing. Copies sent pursuant to this subsection need not include copies of any supporting vouchers and such copies need not be given to (i) persons who would take only as heirs at law in a case where all of the decedent&#8217;s probate estate is disposed of by will or (ii) beneficiaries whose gifts have been satisfied in full prior to such filing. A request for copies may be made to a personal representative at any time. The request may relate to one specific filing or to all filings to be made by the personal representative but it is not effective for filings made prior to its receipt by a personal representative.B\n\nNo commissioner of accounts shall approve any personal representative&#8217;s inventory or account (i) until 21 days have elapsed from the receipt of such inventory or account and (ii) unless the inventory or account contains a statement that any copies requested pursuant to this section have been mailed and shows the names and addresses of the persons to whom they were mailed and the date of such mailing.","order_by":null,"text":{"0":{"id":228656,"text":"Every personal representative filing with the commissioner of accounts an inventory or account, including an affidavit of intent to file a statement in lieu of an account pursuant to &#xA7; 64.2-1314, or any document making changes to either, shall, on or before the date of such filing, send a copy thereof by first-class mail to those persons to whom notice was given pursuant to subsections A and B of &#xA7; 64.2-508 and who requested the same from the personal representative in writing. Copies sent pursuant to this subsection need not include copies of any supporting vouchers and such copies need not be given to (i) persons who would take only as heirs at law in a case where all of the decedent&#8217;s probate estate is disposed of by will or (ii) beneficiaries whose gifts have been satisfied in full prior to such filing. A request for copies may be made to a personal representative at any time. The request may relate to one specific filing or to all filings to be made by the personal representative but it is not effective for filings made prior to its receipt by a personal representative.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":228657,"text":"No commissioner of accounts shall approve any personal representative&#8217;s inventory or account (i) until 21 days have elapsed from the receipt of such inventory or account and (ii) unless the inventory or account contains a statement that any copies requested pursuant to this section have been mailed and shows the names and addresses of the persons to whom they were mailed and the date of such mailing.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14213,"edition_id":1,"name":"Inventories and Accounts","identifier":"13","label":"chapter","depth":4,"order_by":1,"parent_id":12991,"metadata":{},"date_created":"2026-06-26 03:47:18","date_modified":"2026-06-26 03:47:18","permalink":{"id":274911,"object_type":"structure","relational_id":14213,"identifier":"13","token":"64.2\/IV\/A\/13","url":"\/64.2\/IV\/A\/13\/","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":57415,"structure_id":14213,"section_number":"64.2-1300","catch_line":"Inventories to be filed with commissioners of accounts","url":"\/64.2-1300\/","token":"64.2\/IV\/A\/13\/64.2-1300","metadata":false},{"id":56595,"structure_id":14213,"section_number":"64.2-1301","catch_line":"When inventory and settlement not required","url":"\/64.2-1301\/","token":"64.2\/IV\/A\/13\/64.2-1301","metadata":false},{"id":84852,"structure_id":14213,"section_number":"64.2-1302","catch_line":"Waiver of inventory and settlement for certain estates","url":"\/64.2-1302\/","token":"64.2\/IV\/A\/13\/64.2-1302","metadata":false},{"id":62710,"structure_id":14213,"section_number":"64.2-1303","catch_line":"Copies of inventories and accounts to be provided by personal representatives","url":"\/64.2-1303\/","token":"64.2\/IV\/A\/13\/64.2-1303","metadata":false},{"id":72702,"structure_id":14213,"section_number":"64.2-1304","catch_line":"Personal representatives","url":"\/64.2-1304\/","token":"64.2\/IV\/A\/13\/64.2-1304","metadata":false},{"id":55411,"structure_id":14213,"section_number":"64.2-1305","catch_line":"Conservators, guardians of minors' estates, committees, trustees under \u00a7 64.2-2016, and receivers","url":"\/64.2-1305\/","token":"64.2\/IV\/A\/13\/64.2-1305","metadata":false},{"id":69027,"structure_id":14213,"section_number":"64.2-1306","catch_line":"Testamentary trustees","url":"\/64.2-1306\/","token":"64.2\/IV\/A\/13\/64.2-1306","metadata":false},{"id":70650,"structure_id":14213,"section_number":"64.2-1307","catch_line":"Testamentary trustees under a will waiving accounts; waiver where beneficiary also trustee","url":"\/64.2-1307\/","token":"64.2\/IV\/A\/13\/64.2-1307","metadata":false},{"id":69223,"structure_id":14213,"section_number":"64.2-1308","catch_line":"Forms for inventories and accounts","url":"\/64.2-1308\/","token":"64.2\/IV\/A\/13\/64.2-1308","metadata":false},{"id":68866,"structure_id":14213,"section_number":"64.2-1309","catch_line":"Accounts of sales under deeds of trust","url":"\/64.2-1309\/","token":"64.2\/IV\/A\/13\/64.2-1309","metadata":false},{"id":71524,"structure_id":14213,"section_number":"64.2-1310","catch_line":"Recordation of inventories and accounts of sales","url":"\/64.2-1310\/","token":"64.2\/IV\/A\/13\/64.2-1310","metadata":false},{"id":65481,"structure_id":14213,"section_number":"64.2-1311","catch_line":"Vouchers and statement of assets on hand; direct payments to account; vouchers for IRS payments","url":"\/64.2-1311\/","token":"64.2\/IV\/A\/13\/64.2-1311","metadata":false},{"id":74306,"structure_id":14213,"section_number":"64.2-1312","catch_line":"Report to circuit court; death of fiduciary; fiduciary for recipient of federal benefits","url":"\/64.2-1312\/","token":"64.2\/IV\/A\/13\/64.2-1312","metadata":false},{"id":68025,"structure_id":14213,"section_number":"64.2-1313","catch_line":"Exhibition of accounts when sum does not exceed certain amount","url":"\/64.2-1313\/","token":"64.2\/IV\/A\/13\/64.2-1313","metadata":false},{"id":76384,"structure_id":14213,"section_number":"64.2-1314","catch_line":"Statement in lieu of settlement of accounts by personal representatives in certain circumstances","url":"\/64.2-1314\/","token":"64.2\/IV\/A\/13\/64.2-1314","metadata":false},{"id":67817,"structure_id":14213,"section_number":"64.2-1315","catch_line":"Certification and recording of accounts settled in a judicial proceeding","url":"\/64.2-1315\/","token":"64.2\/IV\/A\/13\/64.2-1315","metadata":false},{"id":64642,"structure_id":14213,"section_number":"64.2-1316","catch_line":"Settlement of fiduciary's accounts by commissioner in chancery; report to commissioner of accounts","url":"\/64.2-1316\/","token":"64.2\/IV\/A\/13\/64.2-1316","metadata":false},{"id":62071,"structure_id":14213,"section_number":"64.2-1317","catch_line":"Disposition of papers relating to estates","url":"\/64.2-1317\/","token":"64.2\/IV\/A\/13\/64.2-1317","metadata":false}],"previous_section":{"id":84852,"structure_id":14213,"section_number":"64.2-1302","catch_line":"Waiver of inventory and settlement for certain estates","url":"\/64.2-1302\/","token":"64.2\/IV\/A\/13\/64.2-1302","metadata":false},"next_section":{"id":72702,"structure_id":14213,"section_number":"64.2-1304","catch_line":"Personal representatives","url":"\/64.2-1304\/","token":"64.2\/IV\/A\/13\/64.2-1304","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1303\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0265\">265<\/a> 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. 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 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0614\">614<\/a>.<\/p>","references":[{"id":82564,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","order_by":null,"url":"\/64.2-1211\/"}],"refers_to":[{"id":76384,"section_number":"64.2-1314","catch_line":"Statement in lieu of settlement of accounts by personal representatives in certain circumstances","order_by":null,"url":"\/64.2-1314\/"},{"id":81660,"section_number":"64.2-508","catch_line":"Written notice of probate, qualification, and entitlement to copies of inventories, accounts, and reports to be provided to certain parties","order_by":null,"url":"\/64.2-508\/"}],"permalink":{"id":274925,"object_type":"law","relational_id":62710,"identifier":"64.2-1303","token":"64.2\/IV\/A\/13\/64.2-1303","url":"\/64.2-1303\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1303\/","token":"64.2\/IV\/A\/13\/64.2-1303","dublin_core":{"Title":"Copies of inventories and accounts to be provided by personal representatives","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1303","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Every <span class=\"dictionary\">personal representative<\/span> filing with the commissioner of accounts an inventory or account, including an <span class=\"dictionary\">affidavit<\/span> of <span class=\"dictionary\">intent<\/span> to file a statement in lieu of an account pursuant to &#xA7; <a class=\"law\" title=\"Statement in lieu of settlement of accounts by personal representatives in certain circumstances\" href=\"\/64.2-1314\/\">64.2-1314<\/a>, or any document making changes to either, shall, on or before the date of such filing, send a copy thereof by first-class mail to those persons to whom notice was given pursuant to subsections A and B of &#xA7; <a class=\"law\" title=\"Written notice of probate, qualification, and entitlement to copies of inventories, accounts, and reports to be provided to certain parties\" href=\"\/64.2-508\/\">64.2-508<\/a> and who requested the same from the <span class=\"dictionary\">personal representative<\/span> in writing. Copies sent pursuant to this subsection need not include copies of any supporting vouchers and such copies need not be given to (i) persons who would take only as heirs at <span class=\"dictionary\">law<\/span> in a case where all of the decedent&#8217;s probate estate is disposed of by <span class=\"dictionary\">will<\/span> or (ii) beneficiaries whose gifts have been satisfied in full prior to such filing. A request for copies may be made to a <span class=\"dictionary\">personal representative<\/span> at any time. The request may relate to one specific filing or to all filings to be made by the <span class=\"dictionary\">personal representative<\/span> but it is not effective for filings made prior to its receipt by a <span class=\"dictionary\">personal representative<\/span>. <a id=\"paragraph-228656\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/64.2-1303\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> No commissioner of accounts shall approve any <span class=\"dictionary\">personal representative<\/span>&#8217;s inventory or account (i) until 21 days have elapsed from the receipt of such inventory or account and (ii) unless the inventory or account contains a statement that any copies requested pursuant to this section have been mailed and shows the names and addresses of the persons to whom they were mailed and the date of such mailing. <a id=\"paragraph-228657\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/64.2-1303\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOPIES OF INVENTORIES AND ACCOUNTS TO BE PROVIDED BY PERSONAL REPRESENTATIVES\n(\u00a7 64.2-1303)\n\nA. Every personal representative filing with the commissioner of accounts an\ninventory or account, including an affidavit of intent to file a statement in\nlieu of an account pursuant to &#xA7; 64.2-1314, or any document making changes\nto either, shall, on or before the date of such filing, send a copy thereof by\nfirst-class mail to those persons to whom notice was given pursuant to\nsubsections A and B of &#xA7; 64.2-508 and who requested the same from the\npersonal representative in writing. Copies sent pursuant to this subsection need\nnot include copies of any supporting vouchers and such copies need not be given\nto (i) persons who would take only as heirs at law in a case where all of the\ndecedent&#8217;s probate estate is disposed of by will or (ii) beneficiaries\nwhose gifts have been satisfied in full prior to such filing. A request for\ncopies may be made to a personal representative at any time. The request may\nrelate to one specific filing or to all filings to be made by the personal\nrepresentative but it is not effective for filings made prior to its receipt by\na personal representative.\n\nB. No commissioner of accounts shall approve any personal representative&#8217;s\ninventory or account (i) until 21 days have elapsed from the receipt of such\ninventory or account and (ii) unless the inventory or account contains a\nstatement that any copies requested pursuant to this section have been mailed\nand shows the names and addresses of the persons to whom they were mailed and\nthe date of such mailing.\n\nHISTORY: 2001, c. 265, \u00a7 26-12.4; 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}}