Virginia Decodedhttps://vacode.org7582158.1-23Inquiries required of fiduciaries2025TaxationGeneral Provisions of Title 58.1Responsibility of Fiduciaries in Tax Matters

Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the Department with respect to any unpaid taxes and levies assessed against his decedent.

Code 1950, § 58-872; 1984, c. 675.