58.1-911 - Final account. - Virginia Statutes

§ 58.1-911. Final account.

No final account of a personal representative shall be approved by acommissioner of accounts unless the commissioner finds that all state, countyor city taxes assessed and chargeable upon property in the hands of apersonal representative have been paid. No final account of a personalrepresentative who is required to file a federal estate tax return shall beapproved by the commissioner of accounts unless the commissioner finds thatthe tax imposed on the property by this chapter, including applicableinterest, has been paid in full or that no such tax is due.

(Code 1950, § 58-238.12; 1978, c. 838; 1984, c. 675; 2002, c. 35.)