64.1-162 - Recovery by executor when part of estate not in his hands. - Virginia Statutes

§ 64.1-162. Recovery by executor when part of estate not in his hands.

In all cases in which any property required to be included in the grossestate does not come into the possession of the executor, administrator orother fiduciary as such, he shall be entitled, and it shall be his duty torecover from whomsoever is in possession, or from the persons interested inthe estate, the amount of such tax payable by the persons interested in theestate with which such persons interested in the estate are chargeable underthe provisions of this article.

(Code 1950, § 64-152; 1968, c. 656; 1986, c. 399.)