Virginia § 58.1-22 - Accounts not to be settled until taxes paid or provided for
Full text of Virginia Code of Virginia § 58.1-22 — Accounts not to be settled until taxes paid or provided for, with citation guidance and answers to common questions.
§ 58.1-22. Accounts not to be settled until taxes paid or provided for
No commissioner of accounts shall, under § 64.2-1211, file any report of an account of the transactions of any fiduciary not governed by § 58.1-911 until the commissioner finds that all taxes, whether state, county or city, assessed and chargeable upon property in the hands of the person for whom such account is settled have been paid or unless such account shall show that there remains in the hands of such person a sufficient sum, over and above the charges of administration, to pay all taxes charged against such person in his capacity as fiduciary.
Code 1950, § 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-22
What does Code of Virginia § 58.1-22 cover?
Section 58.1-22 ("Accounts not to be settled until taxes paid or provided for") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-22?
A common citation format is "Code of Virginia § 58.1-22" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-22 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.