{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-1220.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-1220.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-1220.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-1220.html"}],"law_id":375863,"edition_id":2,"section_id":375863,"structure_id":53455,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","history":"Code 1919, \u00a7 5415; Code 1950, \u00a7 26-26; 2012, c. 614.","full_text":"Any commissioner of accounts having before him the accounts of a fiduciary for settlement shall, on request, execute and deliver to the fiduciary a receipt for all vouchers filed with the commissioner of accounts. The receipt, if such vouchers are subsequently lost or destroyed, shall be evidence of the delivery to the commissioner of accounts of the vouchers mentioned in the receipt in any suit or proceeding against the fiduciary.\n\n","order_by":null,"text":{"0":{"id":1403332,"text":"Any commissioner of accounts having before him the accounts of a fiduciary for settlement shall, on request, execute and deliver to the fiduciary a receipt for all vouchers filed with the commissioner of accounts. The receipt, if such vouchers are subsequently lost or destroyed, shall be evidence of the delivery to the commissioner of accounts of the vouchers mentioned in the receipt in any suit or proceeding against the fiduciary.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1220\/","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":1501901,"object_type":"law","relational_id":375863,"identifier":"64.2-1220","token":"64.2\/IV\/A\/12\/64.2-1220","url":"\/64.2-1220\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","dublin_core":{"Title":"Receipt for vouchers filed in settlement; effect thereof","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1220","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any commissioner of accounts having before him the accounts of a <span class=\"dictionary\">fiduciary<\/span> for <span class=\"dictionary\">settlement<\/span> shall, on request, execute and deliver to the <span class=\"dictionary\">fiduciary<\/span> a receipt for all vouchers filed with the commissioner of accounts. The receipt, if such vouchers are subsequently lost or destroyed, shall be <span class=\"dictionary\">evidence<\/span> of the delivery to the commissioner of accounts of the vouchers mentioned in the receipt in any suit or proceeding against the <span class=\"dictionary\">fiduciary<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECEIPT FOR VOUCHERS FILED IN SETTLEMENT; EFFECT THEREOF (\u00a7 64.2-1220)\n\nAny commissioner of accounts having before him the accounts of a fiduciary for\nsettlement shall, on request, execute and deliver to the fiduciary a receipt for\nall vouchers filed with the commissioner of accounts. The receipt, if such\nvouchers are subsequently lost or destroyed, shall be evidence of the delivery\nto the commissioner of accounts of the vouchers mentioned in the receipt in any\nsuit or proceeding against the fiduciary.\n\nHISTORY: Code 1919, \u00a7 5415; Code 1950, \u00a7 26-26; 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"}}