{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-1207.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-1207.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-1207.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-1207.html"}],"law_id":375848,"edition_id":2,"section_id":375848,"structure_id":53455,"section_number":"64.2-1207","catch_line":"Settlement for year to include unsettled portion of preceding year","history":"Code 1919, \u00a7 5424; Code 1950, \u00a7 26-28; 2012, c. 614.","full_text":"When a commissioner of accounts has the account of a fiduciary for any year before him for settlement, the settlement shall also include any time prior to such year for which the fiduciary has not settled.\n\n","order_by":null,"text":{"0":{"id":1403303,"text":"When a commissioner of accounts has the account of a fiduciary for any year before him for settlement, the settlement shall also include any time prior to such year for which the fiduciary has not settled.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53455,"edition_id":2,"name":"Commissioners of Accounts","identifier":"12","label":"chapter","depth":4,"order_by":1,"parent_id":53454,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:19","permalink":{"id":1501819,"object_type":"structure","relational_id":53455,"identifier":"12","token":"64.2\/IV\/A\/12","url":"\/64.2\/IV\/A\/12\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53454,"edition_id":2,"name":"Fiduciaries","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":53453,"metadata":{"child_laws":81,"child_structures":6},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:19","permalink":{"id":1501817,"object_type":"structure","relational_id":53454,"identifier":"A","token":"64.2\/IV\/A","url":"\/64.2\/IV\/A\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53453,"edition_id":2,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":4,"parent_id":53424,"metadata":{"child_laws":215,"child_structures":27},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:18","permalink":{"id":1501815,"object_type":"structure","relational_id":53453,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":375841,"structure_id":53455,"section_number":"64.2-1200","catch_line":"Commissioners of accounts","url":"\/64.2-1200\/","token":"64.2\/IV\/A\/12\/64.2-1200","metadata":false},{"id":375842,"structure_id":53455,"section_number":"64.2-1201","catch_line":"Appointment of assistant commissioners of accounts; duties and powers","url":"\/64.2-1201\/","token":"64.2\/IV\/A\/12\/64.2-1201","metadata":{"court_decisions":{"0":{"name":" .\u202f.\u202f. Kishna Shirese Minor v. Anne M. Heishman Commissioner of .\u202f.\u202f. ","case_number":"0980224","citation":null,"date":"2023-10-10","url":"https:\/\/www.courtlistener.com\/opinion\/9431613\/kishna-shirese-minor-v-anne-m-heishman-commissioner-of-accounts\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":375843,"structure_id":53455,"section_number":"64.2-1202","catch_line":"Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers","url":"\/64.2-1202\/","token":"64.2\/IV\/A\/12\/64.2-1202","metadata":false},{"id":375844,"structure_id":53455,"section_number":"64.2-1203","catch_line":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","url":"\/64.2-1203\/","token":"64.2\/IV\/A\/12\/64.2-1203","metadata":false},{"id":375845,"structure_id":53455,"section_number":"64.2-1204","catch_line":"Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed","url":"\/64.2-1204\/","token":"64.2\/IV\/A\/12\/64.2-1204","metadata":false},{"id":375846,"structure_id":53455,"section_number":"64.2-1205","catch_line":"Commissioners of accounts to inspect and file inventories with clerks","url":"\/64.2-1205\/","token":"64.2\/IV\/A\/12\/64.2-1205","metadata":false},{"id":375847,"structure_id":53455,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","url":"\/64.2-1206\/","token":"64.2\/IV\/A\/12\/64.2-1206","metadata":false},{"id":375848,"structure_id":53455,"section_number":"64.2-1207","catch_line":"Settlement for year to include unsettled portion of preceding year","url":"\/64.2-1207\/","token":"64.2\/IV\/A\/12\/64.2-1207","metadata":false},{"id":375849,"structure_id":53455,"section_number":"64.2-1208","catch_line":"Expenses and commissions allowed fiduciaries","url":"\/64.2-1208\/","token":"64.2\/IV\/A\/12\/64.2-1208","metadata":false},{"id":375850,"structure_id":53455,"section_number":"64.2-1209","catch_line":"Who may insist or object before commissioner of accounts","url":"\/64.2-1209\/","token":"64.2\/IV\/A\/12\/64.2-1209","metadata":false},{"id":375852,"structure_id":53455,"section_number":"64.2-1210","catch_line":"Accounts and debts and demands to be reported","url":"\/64.2-1210\/","token":"64.2\/IV\/A\/12\/64.2-1210","metadata":false},{"id":375853,"structure_id":53455,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","url":"\/64.2-1211\/","token":"64.2\/IV\/A\/12\/64.2-1211","metadata":false},{"id":375854,"structure_id":53455,"section_number":"64.2-1212","catch_line":"Exceptions to report; examination, correction, and confirmation","url":"\/64.2-1212\/","token":"64.2\/IV\/A\/12\/64.2-1212","metadata":false},{"id":375855,"structure_id":53455,"section_number":"64.2-1213","catch_line":"Effect of confirmation of report","url":"\/64.2-1213\/","token":"64.2\/IV\/A\/12\/64.2-1213","metadata":false},{"id":375856,"structure_id":53455,"section_number":"64.2-1214","catch_line":"Recordation of report","url":"\/64.2-1214\/","token":"64.2\/IV\/A\/12\/64.2-1214","metadata":false},{"id":375857,"structure_id":53455,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","url":"\/64.2-1215\/","token":"64.2\/IV\/A\/12\/64.2-1215","metadata":false},{"id":375858,"structure_id":53455,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","url":"\/64.2-1216\/","token":"64.2\/IV\/A\/12\/64.2-1216","metadata":false},{"id":375859,"structure_id":53455,"section_number":"64.2-1217","catch_line":"Forfeiture of fiduciary's commission","url":"\/64.2-1217\/","token":"64.2\/IV\/A\/12\/64.2-1217","metadata":false},{"id":375860,"structure_id":53455,"section_number":"64.2-1218","catch_line":"When fiduciaries personally liable for costs","url":"\/64.2-1218\/","token":"64.2\/IV\/A\/12\/64.2-1218","metadata":false},{"id":375861,"structure_id":53455,"section_number":"64.2-1219","catch_line":"Fees of commissioners of accounts","url":"\/64.2-1219\/","token":"64.2\/IV\/A\/12\/64.2-1219","metadata":false},{"id":375863,"structure_id":53455,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","metadata":false},{"id":375864,"structure_id":53455,"section_number":"64.2-1221","catch_line":"Report on fiduciaries' bonds; \"record of fiduciaries.\"","url":"\/64.2-1221\/","token":"64.2\/IV\/A\/12\/64.2-1221","metadata":false},{"id":375865,"structure_id":53455,"section_number":"64.2-1222","catch_line":"Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement","url":"\/64.2-1222\/","token":"64.2\/IV\/A\/12\/64.2-1222","metadata":false}],"previous_section":{"id":375847,"structure_id":53455,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","url":"\/64.2-1206\/","token":"64.2\/IV\/A\/12\/64.2-1206","metadata":false},"next_section":{"id":375849,"structure_id":53455,"section_number":"64.2-1208","catch_line":"Expenses and commissions allowed fiduciaries","url":"\/64.2-1208\/","token":"64.2\/IV\/A\/12\/64.2-1208","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1207\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0614\">614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1501849,"object_type":"law","relational_id":375848,"identifier":"64.2-1207","token":"64.2\/IV\/A\/12\/64.2-1207","url":"\/64.2-1207\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-1207\/","token":"64.2\/IV\/A\/12\/64.2-1207","dublin_core":{"Title":"Settlement for year to include unsettled portion of preceding year","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1207","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When a commissioner of accounts has the account of a <span class=\"dictionary\">fiduciary<\/span> for any year before him for <span class=\"dictionary\">settlement<\/span>, the <span class=\"dictionary\">settlement<\/span> shall also include any time prior to such year for which the <span class=\"dictionary\">fiduciary<\/span> has not settled.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSETTLEMENT FOR YEAR TO INCLUDE UNSETTLED PORTION OF PRECEDING YEAR (\u00a7\n64.2-1207)\n\nWhen a commissioner of accounts has the account of a fiduciary for any year\nbefore him for settlement, the settlement shall also include any time prior to\nsuch year for which the fiduciary has not settled.\n\nHISTORY: Code 1919, \u00a7 5424; Code 1950, \u00a7 26-28; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}