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 contains 6 laws.

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