Virginia Decodedhttps://vacode.org5836458.1-24Fiduciary to be reimbursed out of estate2025TaxationGeneral Provisions of Title 58.1Responsibility of Fiduciaries in Tax Matters
When taxes or levies are paid by any fiduciary on any estate in his hands or for which he may be liable, such taxes and levies shall be refunded out of the estate.