                                 CODE OF VIRGINIA

ESTATES COMMITTED TO COURT-APPOINTED ADMINISTRATOR (§ 58.1-1716)

When an estate is committed by order of the appropriate circuit court, or clerk
thereof, to any person on the motion of a creditor or other person pursuant to
§ 64.2-610, the tax due under this article for such administration shall be
paid by the party upon whose motion the estate was committed. The amount of tax
paid by such creditor or other person shall be repaid to him by the
administrator so appointed out of the first funds received by him from the sale
of such estate. If an estate is committed to a person without motion the person
shall be required to pay such tax as soon as assets of the estate, sufficient to
cover the tax due, have come into his hands.

HISTORY: Code 1950, § 58-69; 1971, Ex. Sess., c. 155; 1984, c. 675.