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2002 SESSION

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CHAPTER 35 An Act to amend and reenact §§ 58.1-22 and 58.1-911 of the Code of Virginia, relating to approval of interim and final accountings by commissioners of accounts. [H 721] Approved February 22, 2002

Be it enacted by the General Assembly of Virginia:

1. That §§ 58.1-22 and 58.1-911 of the Code of Virginia are amended and reenacted as follows:

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

No commissioner of accounts or assistant commissioner shall, under § 26-32, file any report of an account of the transactions of any executor, administrator, trustee, receiver or other fiduciary not governed by § 58.1-911, including trustees in foreclosure actions until it shall be made to appear to the commissioner finds that all taxes, whether state, or county or city, assessed and chargeable upon property in the hands of the person for whom such account is settled belonging to the estate concerned in such settlement 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 executor, administrator, trustee, receiver or other fiduciary.

§ 58.1-911. Final account.

No final account of a personal representative shall be approved by a commissioner of accounts unless the commissioner finds that all state, county or city taxes assessed and chargeable upon property in the hands of a personal representative have been paid. No final account of a personal representative in any probate proceeding who is required to file a federal estate tax return shall be allowed and approved by the court commissioner of accounts before whom such proceeding is pending unless the court commissioner finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no such tax is due.