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