                                 CODE OF VIRGINIA

ACCOUNTS NOT TO BE SETTLED UNTIL TAXES PAID OR PROVIDED FOR (§ 58.1-22)

No commissioner of accounts shall, under § 64.2-1211, file any report of an
account of the transactions of any fiduciary not governed by § 58.1-911 until
the commissioner finds that all taxes, whether state, county or city, assessed
and chargeable upon property in the hands of the person for whom such account is
settled have been paid or unless such account shall show that there remains in
the hands of such person a sufficient sum, over and above the charges of
administration, to pay all taxes charged against such person in his capacity as
fiduciary.

HISTORY: Code 1950, § 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.