Virginia § 58.1-22 Accounts not to be settled until taxes paid or provided for

Virginia Statutes

§ 58.1-22 — Accounts not to be settled until taxes paid or provided for

Virginia § 58.1-22

Title 58.1TAXATION

Ch. 0GENERAL PROVISIONS OF TITLE 58.1

Art. 2RESPONSIBILITY OF FIDUCIARIES IN TAX MATTERS

This text of Virginia § 58.1-22 (Accounts not to be settled until taxes paid or provided for) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-22 (2026).

Text

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.

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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.