Code of Virginia - Title 64.1 Wills And Decedents' Estates - Section 64.1-162 Recovery by executor when part of estate not in his hands

§ 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 gross estate does not come into the possession of the executor, administrator or other fiduciary as such, he shall be entitled, and it shall be his duty to recover from whomsoever is in possession, or from the persons interested in the estate, the amount of such tax payable by the persons interested in the estate with which such persons interested in the estate are chargeable under the provisions of this article.

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

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Last modified: April 3, 2009