{"law_id":"779846","section_number":"58.1-909","catch_line":"Liability of personal representative","history":"Code 1950, \u00a7 58-238.10; 1978, c. 838; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-909\/","refers_to":false,"url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","structure":{"1":{"id":"1943","name":"Substantive Provisions Generally","identifier":"1","label":"article","url":"\/58.1\/I\/9\/1\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"779846","structure_id":"1943","full_text":"The tax and interest imposed by this chapter shall be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the heirs, next of kin, distributees, legatees or devisees without having paid or secured the tax due pursuant to this chapter, he shall be personally liable for the tax so due, or so much thereof as may remain due and unpaid, to the full extent of any property belonging to such person or estate which may come into his custody or control.","text":{"0":{"id":"2515302","text":"The tax and interest imposed by this chapter shall be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the heirs, next of kin, distributees, legatees or devisees without having paid or secured the tax due pursuant to this chapter, he shall be personally liable for the tax so due, or so much thereof as may remain due and unpaid, to the full extent of any property belonging to such person or estate which may come into his custody or control.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1943","name":"Substantive Provisions Generally","identifier":"1","label":"article","url":"\/58.1\/I\/9\/1\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"796492","structure_id":"1943","section_number":"58.1-900","catch_line":"Title","url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900"},"1":{"id":"772468","structure_id":"1943","section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901"},"2":{"id":"784473","structure_id":"1943","section_number":"58.1-902","catch_line":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902"},"3":{"id":"771402","structure_id":"1943","section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903"},"4":{"id":"769187","structure_id":"1943","section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904"},"5":{"id":"767422","structure_id":"1943","section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","url":"\/58.1-905\/","token":"58.1\/I\/9\/1\/58.1-905"},"6":{"id":"773838","structure_id":"1943","section_number":"58.1-906","catch_line":"Amended returns","url":"\/58.1-906\/","token":"58.1\/I\/9\/1\/58.1-906"},"7":{"id":"782857","structure_id":"1943","section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907"},"8":{"id":"795694","structure_id":"1943","section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908"},"9":{"id":"779846","structure_id":"1943","section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909"},"10":{"id":"776569","structure_id":"1943","section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910"},"11":{"id":"771923","structure_id":"1943","section_number":"58.1-911","catch_line":"Final account","url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911"},"12":{"id":"777951","structure_id":"1943","section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912"}},"previous_section":{"id":"795694","structure_id":"1943","section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908"},"next_section":{"id":"776569","structure_id":"1943","section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910"},"references":false,"formats":{"txt":"\/58.1-909.txt","json":"\/58.1-909.json","xml":"\/58.1-909.xml"},"dublin_core":{"Title":"Liability of personal representative","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-909","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nLIABILITY OF PERSONAL REPRESENTATIVE (\u00a7 58.1-909)\n\nThe tax and interest imposed by this chapter shall be paid by the personal\nrepresentative. If any personal representative distributes either in whole or in\npart any of the property of an estate to the heirs, next of kin, distributees,\nlegatees or devisees without having paid or secured the tax due pursuant to this\nchapter, he shall be personally liable for the tax so due, or so much thereof as\nmay remain due and unpaid, to the full extent of any property belonging to such\nperson or estate which may come into his custody or control.\n\nHISTORY: Code 1950, \u00a7 58-238.10; 1978, c. 838; 1984, c. 675."}