Article 7 Apportionment of Estate Taxes

This article is comprised of the following sections:
  • §64.2-539 Definitions
  • §64.2-540 Apportionment required
  • §64.2-541 Recovery by executor when part of estate not in his possession
  • §64.2-542 Transfers not required until tax ascertained or security given
  • §64.2-543 Contrary provisions of will or other instrument to govern
  • §64.2-544 Construction of direction to pay all taxes imposed on account of testator’s death