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VIRGINIA STATUTES AND CODES

26-20 - Exhibition of accounts when sum does not exceed certain amount.

§ 26-20. Exhibition of accounts when sum does not exceed certain amount.

If the principal sum held by any fiduciary mentioned in § 26-17.3 does notexceed $15,000, such fiduciary shall exhibit his accounts before thecommissioner within the appropriate time period provided in §§ 26-17.4through 26-17.7, but thereafter the commissioner of accounts may permit thefiduciary to exhibit his accounts every three years, which permission may berevoked by the commissioner on his own motion or upon request of anyinterested person. The provisions of this section shall apply to any case inwhich the corpus of the estate in the hands of the fiduciary has been reducedto $15,000 or less although it formerly exceeded that amount. Any fiduciaryexhibiting his accounts in accordance with the provisions of this sectionshall be entitled to compensation for his services.

(1934, p. 80; Michie Code 1942, § 5409a; 1946, p. 326; 1962, c. 148; 1976, c.435; 1999, c. 378; 2002, cc. 220, 227; 2003, c. 193.)

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