                                 CODE OF VIRGINIA

LIABILITY OF PERSONAL REPRESENTATIVE (§ 58.1-909)

The tax and interest imposed by this chapter shall be paid by the personal
representative. If any personal representative distributes either in whole or in
part any of the property of an estate to the heirs, next of kin, distributees,
legatees or devisees without having paid or secured the tax due pursuant to this
chapter, he shall be personally liable for the tax so due, or so much thereof as
may remain due and unpaid, to the full extent of any property belonging to such
person or estate which may come into his custody or control.

HISTORY: Code 1950, § 58-238.10; 1978, c. 838; 1984, c. 675.