{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1311.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1311.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1311.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1311.html"}],"law_id":65481,"edition_id":1,"section_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","history":"1993, c. 689, \u00a7 26-17.9; 1999, c. 74; 2003, c. 201; 2005, cc. 261, 277; 2012, c. 614; 2014, c. 532.","full_text":"A\n\nVouchers for disbursements and a statement of cash on hand or in a bank and all investments held at the terminal date of the account shall also be exhibited with each account. A voucher shall not be required when a disbursement, not exceeding the value of $50, is made to a legatee under the authority of a will and such legatee refuses to take the possession or fails to present the disbursement check to a bank for payment. In such case the fiduciary shall file an affidavit stating that he has made a good faith effort to comply with the terms of the will and the provisions of this section.B\n\nA fiduciary may make payment to a beneficiary by transfer to the beneficiary’s bank account with the fiduciary or by payment to an account with another bank through an automated clearinghouse, wire transfer, or similar mechanism, if the beneficiary has consented in writing to such method of payment. In either case, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A.C\n\nIn the case of payments to the Internal Revenue Service for income tax estimates or any other payments required or permitted to be made by wire transfer or similar mechanism, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A.D\n\nIn the case of payments of debts, taxes, and expenses, a corporate fiduciary’s affidavit signed by an officer familiar with the facts that describes each payment by date, payee, purpose, and amount shall be a sufficient voucher for the purpose of subsection A. However, the commissioner of accounts may require that the corporate fiduciary exhibit a voucher for a specific payment.E\n\nIn the event a fiduciary seeks to use a check as a voucher or receipt under this section, (i) a copy of both sides of the check shall be sufficient or (ii) a copy of the front side of the check and the periodic statement from the financial institution showing the check number and amount that coincides with the copy shall be sufficient, provided that (a) the copy was made in the regular course of business in accordance with the admissibility requirements of § 8.01-391 and (b) the commissioner of accounts may require a fiduciary to exhibit a proper voucher for a specific payment or for distributions to beneficiaries or distributees. However, the commissioner of accounts shall not require a fiduciary to exhibit an original check as a voucher under this subsection.","order_by":null,"text":{"0":{"id":238075,"text":"Vouchers for disbursements and a statement of cash on hand or in a bank and all investments held at the terminal date of the account shall also be exhibited with each account. A voucher shall not be required when a disbursement, not exceeding the value of $50, is made to a legatee under the authority of a will and such legatee refuses to take the possession or fails to present the disbursement check to a bank for payment. In such case the fiduciary shall file an affidavit stating that he has made a good faith effort to comply with the terms of the will and the provisions of this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":238076,"text":"A fiduciary may make payment to a beneficiary by transfer to the beneficiary’s bank account with the fiduciary or by payment to an account with another bank through an automated clearinghouse, wire transfer, or similar mechanism, if the beneficiary has consented in writing to such method of payment. In either case, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":238077,"text":"In the case of payments to the Internal Revenue Service for income tax estimates or any other payments required or permitted to be made by wire transfer or similar mechanism, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":238078,"text":"In the case of payments of debts, taxes, and expenses, a corporate fiduciary’s affidavit signed by an officer familiar with the facts that describes each payment by date, payee, purpose, and amount shall be a sufficient voucher for the purpose of subsection A. However, the commissioner of accounts may require that the corporate fiduciary exhibit a voucher for a specific payment.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":238079,"text":"In the event a fiduciary seeks to use a check as a voucher or receipt under this section, (i) a copy of both sides of the check shall be sufficient or (ii) a copy of the front side of the check and the periodic statement from the financial institution showing the check number and amount that coincides with the copy shall be sufficient, provided that (a) the copy was made in the regular course of business in accordance with the admissibility requirements of § 8.01-391 and (b) the commissioner of accounts may require a fiduciary to exhibit a proper voucher for a specific payment or for distributions to beneficiaries or distributees. However, the commissioner of accounts shall not require a fiduciary to exhibit an original check as a voucher under this subsection.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1311\/","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 5 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 1999, chapter 74<\/a>; in 2003, chapter 201<\/a>; in 2005, chapters 261<\/a> and 277<\/a>; in 2012, chapter 614<\/a>; in 2014, chapter 532<\/a>.<\/p>","references":false,"refers_to":[{"id":71662,"section_number":"8.01-391","catch_line":"Copies of originals as evidence (Subdivision (6) of Supreme Court Rule 2:902 derived in part from subsection D of this section and Supreme Court Rule 2:1005 derived from this section)","order_by":null,"url":"\/8.01-391\/"}],"permalink":{"id":274957,"object_type":"law","relational_id":65481,"identifier":"64.2-1311","token":"64.2\/IV\/A\/13\/64.2-1311","url":"\/64.2-1311\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1311\/","token":"64.2\/IV\/A\/13\/64.2-1311","dublin_core":{"Title":"Vouchers and statement of assets on hand; direct payments to account; vouchers for IRS payments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1311","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Vouchers for disbursements and a statement of cash on hand or in a bank and all investments held at the terminal date of the account shall also be exhibited with each account. A voucher shall not be required when a disbursement, not exceeding the value<\/span> of $50, is made to a legatee under the authority of a will<\/span> and such legatee refuses to take the possession<\/span> or fails to present the disbursement check to a bank for payment. In such case the fiduciary<\/span> shall file an affidavit<\/span> stating that he has made a good faith effort to comply with the terms of the will<\/span> and the provisions of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A fiduciary<\/span> may make payment to a beneficiary by transfer to the beneficiary’s bank account with the fiduciary<\/span> or by payment to an account with another bank through an automated clearinghouse, wire transfer, or similar mechanism, if the beneficiary has consented in writing to such method of payment. In either case, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the case of payments to the Internal Revenue Service for income tax estimates or any other payments required or permitted to be made by wire transfer or similar mechanism, a record or statement of the bank making such payment shall be a sufficient voucher for the purpose of subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In the case of payments of debts, taxes, and expenses, a corporate fiduciary<\/span>’s affidavit<\/span> signed by an officer familiar with the facts<\/span> that describes each payment by date, payee, purpose, and amount shall be a sufficient voucher for the purpose of subsection A. However, the commissioner of accounts may require that the corporate fiduciary<\/span> exhibit a voucher for a specific payment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In the event a fiduciary<\/span> seeks to use a check as a voucher or receipt under this section, (i) a copy of both sides of the check shall be sufficient or (ii) a copy of the front side of the check and the periodic statement from the financial institution showing the check number and amount that coincides with the copy shall be sufficient, provided that (a) the copy was made in the regular course of business in accordance with the admissibility requirements of § 8.01-391<\/a> and (b) the commissioner of accounts may require a fiduciary<\/span> to exhibit a proper voucher for a specific payment or for distributions to beneficiaries or distributees. However, the commissioner of accounts shall not require a fiduciary<\/span> to exhibit an original check as a voucher under this subsection. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVOUCHERS AND STATEMENT OF ASSETS ON HAND; DIRECT PAYMENTS TO ACCOUNT; VOUCHERS\nFOR IRS PAYMENTS (\u00a7 64.2-1311)\n\nA. Vouchers for disbursements and a statement of cash on hand or in a bank and\nall investments held at the terminal date of the account shall also be exhibited\nwith each account. A voucher shall not be required when a disbursement, not\nexceeding the value of $50, is made to a legatee under the authority of a will\nand such legatee refuses to take the possession or fails to present the\ndisbursement check to a bank for payment. In such case the fiduciary shall file\nan affidavit stating that he has made a good faith effort to comply with the\nterms of the will and the provisions of this section.\n\nB. A fiduciary may make payment to a beneficiary by transfer to the\nbeneficiary’s bank account with the fiduciary or by payment to an account\nwith another bank through an automated clearinghouse, wire transfer, or similar\nmechanism, if the beneficiary has consented in writing to such method of\npayment. In either case, a record or statement of the bank making such payment\nshall be a sufficient voucher for the purpose of subsection A.\n\nC. In the case of payments to the Internal Revenue Service for income tax\nestimates or any other payments required or permitted to be made by wire\ntransfer or similar mechanism, a record or statement of the bank making such\npayment shall be a sufficient voucher for the purpose of subsection A.\n\nD. In the case of payments of debts, taxes, and expenses, a corporate\nfiduciary’s affidavit signed by an officer familiar with the facts that\ndescribes each payment by date, payee, purpose, and amount shall be a sufficient\nvoucher for the purpose of subsection A. However, the commissioner of accounts\nmay require that the corporate fiduciary exhibit a voucher for a specific\npayment.\n\nE. In the event a fiduciary seeks to use a check as a voucher or receipt under\nthis section, (i) a copy of both sides of the check shall be sufficient or (ii)\na copy of the front side of the check and the periodic statement from the\nfinancial institution showing the check number and amount that coincides with\nthe copy shall be sufficient, provided that (a) the copy was made in the regular\ncourse of business in accordance with the admissibility requirements of §\n8.01-391 and (b) the commissioner of accounts may require a fiduciary to exhibit\na proper voucher for a specific payment or for distributions to beneficiaries or\ndistributees. However, the commissioner of accounts shall not require a\nfiduciary to exhibit an original check as a voucher under this subsection.\n\nHISTORY: 1993, c. 689, \u00a7 26-17.9; 1999, c. 74; 2003, c. 201; 2005, cc. 261,\n277; 2012, c. 614; 2014, c. 532.","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}}