{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1313.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1313.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1313.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1313.html"}],"law_id":68025,"edition_id":1,"section_id":68025,"structure_id":14213,"section_number":"64.2-1313","catch_line":"Exhibition of accounts when sum does not exceed certain amount","history":"1934, p. 80; Michie Code 1942, \u00a7 5409a; 1946, p. 326; Code 1950, \u00a7 26-20; 1962, c. 148; 1976, c. 435; 1999, c. 378; 2002, cc. 220, 227; 2003, c. 193; 2012, c. 614; 2014, c. 532; 2025, c. 148.","full_text":"If the principal sum held by any fiduciary mentioned in \u00a7 64.2-1206 does not exceed $35,000, the fiduciary shall exhibit his accounts before the commissioner of accounts within the appropriate time period provided in \u00a7\u00a7 64.2-1305, 64.2-1306, and 64.2-1307. Thereafter, the commissioner of accounts may permit the fiduciary to exhibit his accounts every three years, which permission may be revoked by the commissioner of accounts on his own motion or upon request of any interested person. The provisions of this section shall apply to any case in which the corpus of the estate in the hands of the fiduciary has been reduced to $35,000 or less although it formerly exceeded that amount. Any fiduciary exhibiting his accounts in accordance with the provisions of this section shall be entitled to compensation for his services.","order_by":null,"text":{"0":{"id":246265,"text":"If the principal sum held by any fiduciary mentioned in \u00a7 64.2-1206 does not exceed $35,000, the fiduciary shall exhibit his accounts before the commissioner of accounts within the appropriate time period provided in \u00a7\u00a7 64.2-1305, 64.2-1306, and 64.2-1307. Thereafter, the commissioner of accounts may permit the fiduciary to exhibit his accounts every three years, which permission may be revoked by the commissioner of accounts on his own motion or upon request of any interested person. The provisions of this section shall apply to any case in which the corpus of the estate in the hands of the fiduciary has been reduced to $35,000 or less although it formerly exceeded that amount. Any fiduciary exhibiting his accounts in accordance with the provisions of this section shall be entitled to compensation for his services.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1313\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1962, chapter 148; in 1976, chapter 435; in 1999, chapter 378<\/a>; in 2002, chapters 220<\/a> and 227<\/a>; in 2003, chapter 193<\/a>; in 2012, chapter 614<\/a>; in 2014, chapter 532<\/a>; in 2025, chapter 148<\/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":55411,"section_number":"64.2-1305","catch_line":"Conservators, guardians of minors' estates, committees, trustees under \u00a7 64.2-2016, and receivers","order_by":null,"url":"\/64.2-1305\/"},{"id":69027,"section_number":"64.2-1306","catch_line":"Testamentary trustees","order_by":null,"url":"\/64.2-1306\/"},{"id":70650,"section_number":"64.2-1307","catch_line":"Testamentary trustees under a will waiving accounts; waiver where beneficiary also trustee","order_by":null,"url":"\/64.2-1307\/"}],"permalink":{"id":274965,"object_type":"law","relational_id":68025,"identifier":"64.2-1313","token":"64.2\/IV\/A\/13\/64.2-1313","url":"\/64.2-1313\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1313\/","token":"64.2\/IV\/A\/13\/64.2-1313","dublin_core":{"Title":"Exhibition of accounts when sum does not exceed certain amount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1313","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the principal sum held by any fiduciary<\/span> mentioned in \u00a7 64.2-1206<\/a> does not exceed $35,000, the fiduciary<\/span> shall exhibit his accounts before the commissioner of accounts within the appropriate time period provided in \u00a7\u00a7 64.2-1305<\/a>, 64.2-1306<\/a>, and 64.2-1307<\/a>. Thereafter, the commissioner of accounts may permit the fiduciary<\/span> to exhibit his accounts every three years, which permission may be revoked by the commissioner of accounts on his own motion<\/span> or upon request of any interested person. The provisions of this section shall apply to any case in which the corpus of the estate in the hands of the fiduciary<\/span> has been reduced to $35,000 or less although it formerly exceeded that amount. Any fiduciary<\/span> exhibiting his accounts in accordance with the provisions of this section shall be entitled to compensation for his services.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXHIBITION OF ACCOUNTS WHEN SUM DOES NOT EXCEED CERTAIN AMOUNT (\u00a7 64.2-1313)\n\nIf the principal sum held by any fiduciary mentioned in \u00a7 64.2-1206 does not\nexceed $35,000, the fiduciary shall exhibit his accounts before the commissioner\nof accounts within the appropriate time period provided in \u00a7\u00a7 64.2-1305,\n64.2-1306, and 64.2-1307. Thereafter, the commissioner of accounts may permit\nthe fiduciary to exhibit his accounts every three years, which permission may be\nrevoked by the commissioner of accounts on his own motion or upon request of any\ninterested person. The provisions of this section shall apply to any case in\nwhich the corpus of the estate in the hands of the fiduciary has been reduced to\n$35,000 or less although it formerly exceeded that amount. Any fiduciary\nexhibiting his accounts in accordance with the provisions of this section shall\nbe entitled to compensation for his services.\n\nHISTORY: 1934, p. 80; Michie Code 1942, \u00a7 5409a; 1946, p. 326; Code 1950, \u00a7\n26-20; 1962, c. 148; 1976, c. 435; 1999, c. 378; 2002, cc. 220, 227; 2003, c.\n193; 2012, c. 614; 2014, c. 532; 2025, c. 148.","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}}