Apportionment of Estate Taxes

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This is Article 7 of the Code of Virginia, titled “Apportionment of Estate Taxes.” It is part of Chapter 5 “Personal Representatives and Administration of Estates”, which is part of Subtitle II “Wills and Decedents' Estates”, which is part of Title 64.2 “Wills, Trusts, and Fiduciaries”.

It’s comprised of the following 6 sections.

§ 64.2-539	Definitions
§ 64.2-540	Apportionment required
§ 64.2-541	Recovery by executor when part of estate not in his possession
§ 64.2-542	Transfers not required until tax ascertained or security given
§ 64.2-543	Contrary provisions of will or other instrument to govern
§ 64.2-544	Construction of direction to pay all taxes imposed on account of testator's death