                                 CODE OF VIRGINIA

RECOVERY BY EXECUTOR WHEN PART OF ESTATE NOT IN HIS POSSESSION (§ 64.2-541)

If any property required to be included in the gross estate is not in the
possession of the executor, administrator, or other fiduciary, he shall recover
from the person who is in possession of such property, or from the persons
interested in the estate, the amount of tax payable by the persons interested in
the estate that is chargeable to such persons under the provisions of this
article.

HISTORY: Code 1950, § 64-152; 1968, c. 656, § 64.1-162; 1986, c. 399; 2012, c.
614.