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2003 SESSION

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HB 2096 Commissioner of accounts; vouchers and statement of assets.

Introduced by: Johnny S. Joannou | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Commissioner of accounts; vouchers and statement of assets. Provides that when a fiduciary seeks to use a check as a voucher or receipt, a copy of the front side of the check and the periodic statement from the financial institution showing the check number and amount that coincides with the copy shall be sufficient evidence, in lieu of a copy of both sides of the check showing that it has been negotiated, provided the copy meets the requirements of the exception to the best evidence rule in § 8.01-391. The bill also allows the commissioner of accounts to require a fiduciary to exhibit the original check or proper voucher for a specific payment or for distributions to beneficiaries or distributees.


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