State Codes and Statutes
Statutes > Virginia > Title-64-1 > Chapter-6 > 64-1-165§ 64.1-165. Contrary provisions of will or other instrument to govern.
None of the foregoing provisions of this article shall in any way impair theright or power of any person by will or by written instrument executed intervivos to make direction for the payment of such estate taxes and to designatethe fund or funds or property out of which such payment shall be made. Suchfunds or property which may be so designated may specifically include (inaddition to any property passing by testate or intestate succession) anyproperty, interest or benefit included in such person's estate for estate taxpurposes which passes pursuant to an instrument other than such person's will(an "includable beneficial interest"). Unless a larger amount is charged toa particular includable beneficial interest by the instrument creating theinterest, the maximum amount of tax with which each such includablebeneficial interest may be charged shall be limited to its share, determinedin the same manner provided in § 64.1-161 for the apportionment of taxes.
(Code 1950, § 64-155; 1968, c. 656; 1994, c. 917.)
