Inventories and Accounts

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This is Chapter 13 of the Code of Virginia, titled “Inventories and Accounts.” It is part of Part A “Fiduciaries”, which is part of Subtitle IV “Fiduciaries and Guardians”, which is part of Title 64.2 “Wills, Trusts, and Fiduciaries”.

It’s comprised of the following 18 sections.

§ 64.2-1300 Inventories to be filed with commissioners of accounts
§ 64.2-1301 When inventory and settlement not required
§ 64.2-1302 Waiver of inventory and settlement for certain estates
§ 64.2-1303 Copies of inventories and accounts to be provided by personal representatives
§ 64.2-1304 Personal representatives
§ 64.2-1305 Conservators, guardians of minors' estates, committees, trustees under § 64.2-2016, and receivers
§ 64.2-1306 Testamentary trustees
§ 64.2-1307 Testamentary trustees under a will waiving accounts; waiver where beneficiary also trustee
§ 64.2-1308 Forms for inventories and accounts
§ 64.2-1309 Accounts of sales under deeds of trust
§ 64.2-1310 Recordation of inventories and accounts of sales
§ 64.2-1311 Vouchers and statement of assets on hand; direct payments to account; vouchers for IRS payments
§ 64.2-1312 Report to circuit court; death of fiduciary; fiduciary for recipient of federal benefits
§ 64.2-1313 Exhibition of accounts when sum does not exceed certain amount
§ 64.2-1314 Statement in lieu of settlement of accounts by personal representatives in certain circumstances
§ 64.2-1315 Certification and recording of accounts settled in a judicial proceeding
§ 64.2-1316 Settlement of fiduciary's accounts by commissioner in chancery; report to commissioner of accounts
§ 64.2-1317 Disposition of papers relating to estates