State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter > 58-1-22§ 58.1-22. Accounts not to be settled until taxes paid or provided for.
No commissioner of accounts shall, under § 26-32, file any report of anaccount of the transactions of any fiduciary not governed by § 58.1-911 untilthe commissioner finds that all taxes, whether state, county or city,assessed and chargeable upon property in the hands of the person for whomsuch account is settled have been paid or unless such account shall show thatthere remains in the hands of such person a sufficient sum, over and abovethe charges of administration, to pay all taxes charged against such personin his capacity as fiduciary.
(Code 1950, § 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.)
