{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1305.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1305.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1305.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1305.html"}],"law_id":55411,"edition_id":1,"section_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","history":"1993, c. 689, \u00a7 26-17.4; 1997, cc. 214, 921; 1999, cc. 16, 378; 2012, c. 614; 2020, cc. 190, 372.","full_text":"A\n\nWithin six months from the date of the qualification, conservators, guardians of minors’ estates, committees, and trustees under § 64.2-2016 shall exhibit before the commissioner of accounts a statement of all money and other property that the fiduciary has received, has become chargeable with, or has disbursed within four months from the date of qualification.B\n\nAfter the first account of the fiduciary has been filed and settled, the second and subsequent accounts for each succeeding 12-month period shall be due within four months from the last day of the 12-month period commencing on the terminal date of the preceding account unless the commissioner of accounts extends the period for filing upon reasonable cause.C\n\nFor fiduciaries acting on behalf of Medicaid recipients, the fees charged by the commissioners of accounts under subsection A or B shall not exceed $25.D\n\nAny account filed with the commissioner pursuant to this section shall be signed under oath by the fiduciary making such filing. If a fiduciary makes a false entry or statement in such a filing, he shall be subject to a civil penalty of not more than $500. Such penalty shall be collected by the attorney for the Commonwealth or the county or city attorney, and the proceeds shall be deposited into the general fund.","order_by":null,"text":{"0":{"id":203153,"text":"Within six months from the date of the qualification, conservators, guardians of minors’ estates, committees, and trustees under § 64.2-2016 shall exhibit before the commissioner of accounts a statement of all money and other property that the fiduciary has received, has become chargeable with, or has disbursed within four months from the date of qualification.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":203154,"text":"After the first account of the fiduciary has been filed and settled, the second and subsequent accounts for each succeeding 12-month period shall be due within four months from the last day of the 12-month period commencing on the terminal date of the preceding account unless the commissioner of accounts extends the period for filing upon reasonable cause.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":203155,"text":"For fiduciaries acting on behalf of Medicaid recipients, the fees charged by the commissioners of accounts under subsection A or B shall not exceed $25.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":203156,"text":"Any account filed with the commissioner pursuant to this section shall be signed under oath by the fiduciary making such filing. If a fiduciary makes a false entry or statement in such a filing, he shall be subject to a civil penalty of not more than $500. Such penalty shall be collected by the attorney for the Commonwealth or the county or city attorney, and the proceeds shall be deposited into the general fund.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1305\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 689 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 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 4 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, chapters 214<\/a> and 921<\/a>; in 1999, chapters 16<\/a> and 378<\/a>; in 2012, chapter 614<\/a>; in 2020, chapters 190<\/a> and 372<\/a>.<\/p>","references":[{"id":68025,"section_number":"64.2-1313","catch_line":"Exhibition of accounts when sum does not exceed certain amount","order_by":null,"url":"\/64.2-1313\/"},{"id":73684,"section_number":"64.2-2021","catch_line":"General duties and liabilities of conservator","order_by":null,"url":"\/64.2-2021\/"},{"id":70953,"section_number":"64.2-2023","catch_line":"Estate planning","order_by":null,"url":"\/64.2-2023\/"}],"refers_to":[{"id":70686,"section_number":"64.2-2016","catch_line":"Trustees for incapacitated veterans and their beneficiaries","order_by":null,"url":"\/64.2-2016\/"}],"permalink":{"id":274933,"object_type":"law","relational_id":55411,"identifier":"64.2-1305","token":"64.2\/IV\/A\/13\/64.2-1305","url":"\/64.2-1305\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1305\/","token":"64.2\/IV\/A\/13\/64.2-1305","dublin_core":{"Title":"Conservators, guardians of minors’ estates, committees, trustees under \u00a7 64.2-2016, and receivers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1305","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Within six months from the date of the qualification, conservators, guardians of minors<\/span>’ estates, committees, and trustees<\/span> under § 64.2-2016<\/a> shall exhibit before the commissioner of accounts a statement of all money and other property that the fiduciary<\/span> has received, has become chargeable with, or has disbursed within four months from the date of qualification. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> After the first account of the fiduciary<\/span> has been filed and settled, the second and subsequent accounts for each succeeding 12-month period shall be due within four months from the last day of the 12-month period commencing on the terminal date of the preceding account unless the commissioner of accounts extends the period for filing upon reasonable cause. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For fiduciaries acting on behalf of Medicaid recipients, the fees charged by the commissioners of accounts under subsection A or B shall not exceed $25. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any account filed with the commissioner pursuant to this section shall be signed under oath<\/span> by the fiduciary<\/span> making such filing. If a fiduciary<\/span> makes a false entry or statement in such a filing, he shall be subject to a civil penalty<\/span> of not more than $500. Such penalty<\/span> shall be collected by the attorney for the Commonwealth or the county or city attorney, and the proceeds shall be deposited into the general fund. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONSERVATORS, GUARDIANS OF MINORS’ ESTATES, COMMITTEES, TRUSTEES UNDER \u00a7\n64.2-2016, AND RECEIVERS (\u00a7 64.2-1305)\n\nA. Within six months from the date of the qualification, conservators, guardians\nof minors’ estates, committees, and trustees under § 64.2-2016 shall\nexhibit before the commissioner of accounts a statement of all money and other\nproperty that the fiduciary has received, has become chargeable with, or has\ndisbursed within four months from the date of qualification.\n\nB. After the first account of the fiduciary has been filed and settled, the\nsecond and subsequent accounts for each succeeding 12-month period shall be due\nwithin four months from the last day of the 12-month period commencing on the\nterminal date of the preceding account unless the commissioner of accounts\nextends the period for filing upon reasonable cause.\n\nC. For fiduciaries acting on behalf of Medicaid recipients, the fees charged by\nthe commissioners of accounts under subsection A or B shall not exceed $25.\n\nD. Any account filed with the commissioner pursuant to this section shall be\nsigned under oath by the fiduciary making such filing. If a fiduciary makes a\nfalse entry or statement in such a filing, he shall be subject to a civil\npenalty of not more than $500. Such penalty shall be collected by the attorney\nfor the Commonwealth or the county or city attorney, and the proceeds shall be\ndeposited into the general fund.\n\nHISTORY: 1993, c. 689, \u00a7 26-17.4; 1997, cc. 214, 921; 1999, cc. 16, 378; 2012,\nc. 614; 2020, cc. 190, 372.","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}}