                                 CODE OF VIRGINIA

EXHIBITION OF ACCOUNTS WHEN SUM DOES NOT EXCEED CERTAIN AMOUNT (§ 64.2-1313)

If the principal sum held by any fiduciary mentioned in § 64.2-1206 does not
exceed $35,000, the fiduciary shall exhibit his accounts before the commissioner
of accounts within the appropriate time period provided in §§ 64.2-1305,
64.2-1306, and 64.2-1307. Thereafter, the commissioner of accounts may permit
the fiduciary to exhibit his accounts every three years, which permission may be
revoked by the commissioner of accounts on his own motion or upon request of any
interested person. The provisions of this section shall apply to any case in
which the corpus of the estate in the hands of the fiduciary has been reduced to
$35,000 or less although it formerly exceeded that amount. Any fiduciary
exhibiting his accounts in accordance with the provisions of this section shall
be entitled to compensation for his services.

HISTORY: 1934, p. 80; Michie Code 1942, § 5409a; 1946, p. 326; Code 1950, §
26-20; 1962, c. 148; 1976, c. 435; 1999, c. 378; 2002, cc. 220, 227; 2003, c.
193; 2012, c. 614; 2014, c. 532; 2025, c. 148.