State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-9 > 58-1-909§ 58.1-909. Liability of personal representative.
The tax and interest imposed by this chapter shall be paid by the personalrepresentative. If any personal representative distributes either in whole orin 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 duepursuant 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 anyproperty belonging to such person or estate which may come into his custodyor control.
(Code 1950, § 58-238.10; 1978, c. 838; 1984, c. 675.)
