58.1-21 - No decree for distribution until taxes paid or provided for. - Virginia Statutes

§ 58.1-21. No decree for distribution until taxes paid or provided for.

No decree or order shall be entered by any court of the Commonwealthdirecting the payment or other distribution of any funds, securities, moneysor other property under its control or under the control or in the hands ofany receiver, commissioner or other officer of the court or any executor,administrator, trustee or other fiduciary unless it be made to appear to suchcourt that all taxes and levies upon such funds, securities, moneys or otherproperty have been paid or unless the payment thereof be provided for in suchdecree or order. No commissioner, executor, administrator, trustee or otherfiduciary, receiver, trustee, bank or other person or corporation shall payout any funds in hand under the order of any court unless a receipt for taxesis produced showing the taxes have been paid, or unless such order shall sostate.

(Code 1950, § 58-870; 1984, c. 675.)