{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1308.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1308.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1308.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1308.html"}],"law_id":69223,"edition_id":1,"section_id":69223,"structure_id":14213,"section_number":"64.2-1308","catch_line":"Forms for inventories and accounts","history":"1966, c. 336, \u00a7\u00a7 26-12.1, 26-17.3; 1972, c. 411; 1993, cc. 581, 689, \u00a7 26-17.3; 1997, c. 842; 2012, c. 614.","full_text":"The Office of the Executive Secretary of the Supreme Court shall provide to each circuit court clerk forms and instructions for the inventories required by \u00a7 64.2-1300 and forms and instructions for accounts. The clerk shall provide the appropriate forms to every fiduciary who qualifies in the clerk&#8217;s office. An inventory filed pursuant to \u00a7 64.2-1300 or an account filed pursuant to \u00a7 64.2-1206 may be made on the form provided to the fiduciary by the clerk of the court, on a computer-generated facsimile of the appropriate form, or in any other clear format.","order_by":null,"text":{"0":{"id":250451,"text":"The Office of the Executive Secretary of the Supreme Court shall provide to each circuit court clerk forms and instructions for the inventories required by \u00a7 64.2-1300 and forms and instructions for accounts. The clerk shall provide the appropriate forms to every fiduciary who qualifies in the clerk&#8217;s office. An inventory filed pursuant to \u00a7 64.2-1300 or an account filed pursuant to \u00a7 64.2-1206 may be made on the form provided to the fiduciary by the clerk of the court, on a computer-generated facsimile of the appropriate form, or in any other clear format.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1308\/","history_text":"<p>This law was first created in 1966. The record of its establishment is cataloged in chapter 336 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 1966 \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 1972, chapter 411; in 1993, chapters 581 and 689; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0842\">842<\/a>; in 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0614\">614<\/a>.<\/p>","references":false,"refers_to":[{"id":83611,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","order_by":null,"url":"\/64.2-1206\/"},{"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":274945,"object_type":"law","relational_id":69223,"identifier":"64.2-1308","token":"64.2\/IV\/A\/13\/64.2-1308","url":"\/64.2-1308\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1308\/","token":"64.2\/IV\/A\/13\/64.2-1308","dublin_core":{"Title":"Forms for inventories and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1308","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The Office of the Executive Secretary of the Supreme <span class=\"dictionary\">Court<\/span> shall provide to each <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> clerk forms and instructions for the inventories required by \u00a7&nbsp;<a class=\"law\" title=\"Inventories to be filed with commissioners of accounts\" href=\"\/64.2-1300\/\">64.2-1300<\/a> and forms and instructions for accounts. The clerk shall provide the appropriate forms to every <span class=\"dictionary\">fiduciary<\/span> who qualifies in the clerk&#8217;s office. An inventory filed pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Inventories to be filed with commissioners of accounts\" href=\"\/64.2-1300\/\">64.2-1300<\/a> or an account filed pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Settlement of fiduciaries&#039; accounts\" href=\"\/64.2-1206\/\">64.2-1206<\/a> may be made on the form provided to the <span class=\"dictionary\">fiduciary<\/span> by the clerk of the <span class=\"dictionary\">court<\/span>, on a computer-generated facsimile of the appropriate form, or in any other clear format.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFORMS FOR INVENTORIES AND ACCOUNTS (\u00a7 64.2-1308)\n\nThe Office of the Executive Secretary of the Supreme Court shall provide to each\ncircuit court clerk forms and instructions for the inventories required by \u00a7\n64.2-1300 and forms and instructions for accounts. The clerk shall provide the\nappropriate forms to every fiduciary who qualifies in the clerk&#8217;s office.\nAn inventory filed pursuant to \u00a7 64.2-1300 or an account filed pursuant to \u00a7\n64.2-1206 may be made on the form provided to the fiduciary by the clerk of the\ncourt, on a computer-generated facsimile of the appropriate form, or in any\nother clear format.\n\nHISTORY: 1966, c. 336, \u00a7\u00a7 26-12.1, 26-17.3; 1972, c. 411; 1993, cc. 581, 689,\n\u00a7 26-17.3; 1997, c. 842; 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}}