{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-540.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-540.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-540.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-540.html"}],"law_id":376310,"edition_id":2,"section_id":376310,"structure_id":53515,"section_number":"64.2-540","catch_line":"Apportionment required","history":"Code 1950, \u00a7 64-151; 1952, c. 294; 1954, c. 664; 1968, c. 656, \u00a7 64.1-161; 1979, c. 559; 1986, c. 399; 1994, c. 917; 1997, c. 254; 2012, c. 614.","full_text":"A\n\nExcept as provided in subsection B, whenever it appears upon any settlement of accounts or in any other appropriate action or proceeding that an executor, administrator, curator, trustee, or other person acting in a fiduciary capacity has paid an estate tax levied or assessed under the provisions of any estate tax law of the Commonwealth, any other state, or the United States, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid, together with any interest and penalty required by the taxing authority to be paid, shall be prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues. Such apportionment shall be made in the proportion that the value of the property, interest, or benefit of each such person bears to the total value of the property, interests, and benefits received by all such persons interested in the estate. However, in making such proration each person shall have the benefit of any exemptions, deductions, and exclusions allowed by law in respect of the person or the property passing to him, and where a trust is created or other provision is made giving a person an interest in income, an estate for years, an estate for life, or any other temporary interest or estate in any property or fund, the tax on such temporary interest or estate shall be charged against and paid out of the corpus of such property or fund without apportionment between the temporary interests or estates and any remainder interests, and any interest and penalty required by the taxing authority to be paid may be charged against either the temporary interest, estate, or corpus, or partially against the temporary interest, estate, or corpus, as determined by the fiduciary paying the tax, provided that the determination is made so as to fairly balance all interests in the property or fund.\n\nB\n\nThe amount of tax paid upon or with respect to property included in the decedent’s gross estate under § 2044 of the Internal Revenue Code, as amended, or any successor provision relating to certain property for which the marital deduction was previously allowed, shall be the excess of (i) the total estate tax levied or assessed under the provisions of the estate tax laws of the Commonwealth, any other state, and the United States over (ii) the estate tax that would have been levied or assessed under those provisions if the § 2044 property had not been included in the gross estate. The tax paid upon or with respect to the § 2044 property shall be prorated according to subsection A as if no other estate tax were payable under the laws of the Commonwealth, any other state, and the United States, and as if the § 2044 property constituted the entire gross estate; but it shall be prorated only among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit of such property accrues. The tax determined under clause (ii) shall be prorated according to subsection A as if no other estate tax were payable under the laws of the Commonwealth, any other state, and the United States, and as if the § 2044 property were not included in the gross estate. This subsection shall apply only to estates of persons dying on or after July 1, 1986.\n\nC\n\nThe personal representative of an estate which for tax purposes includes § 2044 property owes a duty of good faith and fair dealing to all persons interested in the estate to whom or for whom the § 2044 property may be transferred or held. The duty of good faith includes a duty to keep such persons or their designated representative reasonably informed as to the contents of the returns to be filed and as to all administrative and judicial proceedings that concern the taxes to be paid with respect to the § 2044 property, and to provide copies of the relevant portions of all returns to be filed with respect to such taxes. The designated representative of such persons shall be invited to attend any administrative conference or proceeding where valuation issues may be discussed that would have a bearing on the taxes to be paid with respect to the § 2044 property. This subsection shall apply only to estates of persons for which a federal estate tax return is required to be filed on or after July 1, 1994.\n\n","order_by":null,"text":{"0":{"id":1404970,"text":"Except as provided in subsection B, whenever it appears upon any settlement of accounts or in any other appropriate action or proceeding that an executor, administrator, curator, trustee, or other person acting in a fiduciary capacity has paid an estate tax levied or assessed under the provisions of any estate tax law of the Commonwealth, any other state, or the United States, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid, together with any interest and penalty required by the taxing authority to be paid, shall be prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues. Such apportionment shall be made in the proportion that the value of the property, interest, or benefit of each such person bears to the total value of the property, interests, and benefits received by all such persons interested in the estate. However, in making such proration each person shall have the benefit of any exemptions, deductions, and exclusions allowed by law in respect of the person or the property passing to him, and where a trust is created or other provision is made giving a person an interest in income, an estate for years, an estate for life, or any other temporary interest or estate in any property or fund, the tax on such temporary interest or estate shall be charged against and paid out of the corpus of such property or fund without apportionment between the temporary interests or estates and any remainder interests, and any interest and penalty required by the taxing authority to be paid may be charged against either the temporary interest, estate, or corpus, or partially against the temporary interest, estate, or corpus, as determined by the fiduciary paying the tax, provided that the determination is made so as to fairly balance all interests in the property or fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1404971,"text":"The amount of tax paid upon or with respect to property included in the decedent’s gross estate under § 2044 of the Internal Revenue Code, as amended, or any successor provision relating to certain property for which the marital deduction was previously allowed, shall be the excess of (i) the total estate tax levied or assessed under the provisions of the estate tax laws of the Commonwealth, any other state, and the United States over (ii) the estate tax that would have been levied or assessed under those provisions if the § 2044 property had not been included in the gross estate. The tax paid upon or with respect to the § 2044 property shall be prorated according to subsection A as if no other estate tax were payable under the laws of the Commonwealth, any other state, and the United States, and as if the § 2044 property constituted the entire gross estate; but it shall be prorated only among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit of such property accrues. The tax determined under clause (ii) shall be prorated according to subsection A as if no other estate tax were payable under the laws of the Commonwealth, any other state, and the United States, and as if the § 2044 property were not included in the gross estate. This subsection shall apply only to estates of persons dying on or after July 1, 1986.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1404972,"text":"The personal representative of an estate which for tax purposes includes § 2044 property owes a duty of good faith and fair dealing to all persons interested in the estate to whom or for whom the § 2044 property may be transferred or held. The duty of good faith includes a duty to keep such persons or their designated representative reasonably informed as to the contents of the returns to be filed and as to all administrative and judicial proceedings that concern the taxes to be paid with respect to the § 2044 property, and to provide copies of the relevant portions of all returns to be filed with respect to such taxes. The designated representative of such persons shall be invited to attend any administrative conference or proceeding where valuation issues may be discussed that would have a bearing on the taxes to be paid with respect to the § 2044 property. This subsection shall apply only to estates of persons for which a federal estate tax return is required to be filed on or after July 1, 1994.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":53515,"edition_id":2,"name":"Apportionment of Estate Taxes","identifier":"7","label":"article","depth":4,"order_by":7,"parent_id":53508,"metadata":{"child_laws":6,"child_structures":0},"date_created":"2026-08-02 03:17:36","date_modified":"2026-08-02 12:37:09","permalink":{"id":1500559,"object_type":"structure","relational_id":53515,"identifier":"7","token":"64.2\/II\/5\/7","url":"\/64.2\/II\/5\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53508,"edition_id":2,"name":"Personal Representatives and Administration of Estates","identifier":"5","label":"chapter","depth":3,"order_by":4,"parent_id":53471,"metadata":{"child_laws":61,"child_structures":9},"date_created":"2026-08-02 03:17:31","date_modified":"2026-08-02 12:37:08","permalink":{"id":1500381,"object_type":"structure","relational_id":53508,"identifier":"5","token":"64.2\/II\/5","url":"\/64.2\/II\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53471,"edition_id":2,"name":"Wills and Decedents' Estates","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":53424,"metadata":{"child_laws":210,"child_structures":29},"date_created":"2026-08-02 03:16:56","date_modified":"2026-08-02 12:37:06","permalink":{"id":1499913,"object_type":"structure","relational_id":53471,"identifier":"II","token":"64.2\/II","url":"\/64.2\/II\/","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":376309,"structure_id":53515,"section_number":"64.2-539","catch_line":"Definitions","url":"\/64.2-539\/","token":"64.2\/II\/5\/7\/64.2-539","metadata":false},{"id":376310,"structure_id":53515,"section_number":"64.2-540","catch_line":"Apportionment required","url":"\/64.2-540\/","token":"64.2\/II\/5\/7\/64.2-540","metadata":false},{"id":376311,"structure_id":53515,"section_number":"64.2-541","catch_line":"Recovery by executor when part of estate not in his possession","url":"\/64.2-541\/","token":"64.2\/II\/5\/7\/64.2-541","metadata":false},{"id":376312,"structure_id":53515,"section_number":"64.2-542","catch_line":"Transfers not required until tax ascertained or security given","url":"\/64.2-542\/","token":"64.2\/II\/5\/7\/64.2-542","metadata":false},{"id":376313,"structure_id":53515,"section_number":"64.2-543","catch_line":"Contrary provisions of will or other instrument to govern","url":"\/64.2-543\/","token":"64.2\/II\/5\/7\/64.2-543","metadata":false},{"id":376314,"structure_id":53515,"section_number":"64.2-544","catch_line":"Construction of direction to pay all taxes imposed on account of testator's death","url":"\/64.2-544\/","token":"64.2\/II\/5\/7\/64.2-544","metadata":false}],"previous_section":{"id":376309,"structure_id":53515,"section_number":"64.2-539","catch_line":"Definitions","url":"\/64.2-539\/","token":"64.2\/II\/5\/7\/64.2-539","metadata":false},"next_section":{"id":376311,"structure_id":53515,"section_number":"64.2-541","catch_line":"Recovery by executor when part of estate not in his possession","url":"\/64.2-541\/","token":"64.2\/II\/5\/7\/64.2-541","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-540\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. 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. Those modifications are as follows: in 1952, chapter 294; in 1954, chapter 664; in 1968, chapter 656; in 1979, chapter 559; in 1986, chapter 399; in 1994, chapter 917<\/a>; in 1997, chapter 254<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":[{"id":376313,"section_number":"64.2-543","catch_line":"Contrary provisions of will or other instrument to govern","order_by":null,"url":"\/64.2-543\/"}],"refers_to":false,"permalink":{"id":1500565,"object_type":"law","relational_id":376310,"identifier":"64.2-540","token":"64.2\/II\/5\/7\/64.2-540","url":"\/64.2-540\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-540\/","token":"64.2\/II\/5\/7\/64.2-540","dublin_core":{"Title":"Apportionment required","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-540","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as provided in subsection B, whenever it appears upon any settlement<\/span> of accounts or in any other appropriate action or proceeding that an executor, administrator, curator, trustee<\/span>, or other person acting in a fiduciary<\/span> capacity has paid an estate tax levied or assessed under the provisions of any estate tax law<\/span> of the Commonwealth, any other state, or the United States, upon or with respect to any property required to be included in the gross estate<\/span> of a decedent under the provisions of any such law<\/span>, the amount of the tax so paid, together with any interest and penalty<\/span> required by the taxing authority to be paid, shall be prorated among the persons interested in the estate<\/span> to whom such property is or may be transferred or to whom any benefit accrues. Such apportionment shall be made in the proportion that the value<\/span> of the property, interest, or benefit of each such person bears to the total value<\/span> of the property, interests, and benefits received by all such persons interested in the estate<\/span>. However, in making such proration each person shall have the benefit of any exemptions, deductions, and exclusions allowed by law<\/span> in respect of the person or the property passing to him, and where a trust is created or other provision is made giving a person an interest in income, an estate for years, an estate for life, or any other temporary interest or estate in any property or fund, the tax on such temporary interest or estate shall be charged against and paid out of the corpus of such property or fund without apportionment between the temporary interests or estates and any remainder interests, and any interest and penalty<\/span> required by the taxing authority to be paid may be charged against either the temporary interest, estate, or corpus, or partially against the temporary interest, estate, or corpus, as determined by the fiduciary<\/span> paying the tax, provided that the determination is made so as to fairly balance all interests in the property or fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The amount of tax paid upon or with respect to property included in the decedent’s gross estate<\/span> under § 2044 of the Internal Revenue Code, as amended, or any successor provision relating to certain property for which the marital deduction was previously allowed, shall be the excess of (i) the total estate tax levied or assessed under the provisions of the estate tax laws<\/span> of the Commonwealth, any other state, and the United States over (ii) the estate tax that would have been levied or assessed under those provisions if the § 2044 property had not been included in the gross estate<\/span>. The tax paid upon or with respect to the § 2044 property shall be prorated according to subsection A as if no other estate tax were payable under the laws<\/span> of the Commonwealth, any other state, and the United States, and as if the § 2044 property constituted the entire gross estate<\/span>; but it shall be prorated only among the persons interested in the estate<\/span> to whom such property is or may be transferred or to whom any benefit of such property accrues. The tax determined under clause (ii) shall be prorated according to subsection A as if no other estate tax were payable under the laws<\/span> of the Commonwealth, any other state, and the United States, and as if the § 2044 property were not included in the gross estate<\/span>. This subsection shall apply only to estates of persons dying on or after July 1, 1986. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The personal representative<\/span> of an estate which for tax purposes includes § 2044 property owes a duty of good faith and fair dealing to all persons interested in the estate<\/span> to whom or for whom the § 2044 property may be transferred or held. The duty of good faith includes a duty to keep such persons or their designated representative reasonably informed as to the contents of the returns to be filed and as to all administrative and judicial proceedings that concern the taxes to be paid with respect to the § 2044 property, and to provide copies of the relevant portions of all returns to be filed with respect to such taxes. The designated representative of such persons shall be invited to attend any administrative conference or proceeding where valuation issues<\/span> may be discussed that would have a bearing on the taxes to be paid with respect to the § 2044 property. This subsection shall apply only to estates of persons for which a federal estate tax return is required to be filed on or after July 1, 1994. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPORTIONMENT REQUIRED (\u00a7 64.2-540)\n\nA. Except as provided in subsection B, whenever it appears upon any settlement\nof accounts or in any other appropriate action or proceeding that an executor,\nadministrator, curator, trustee, or other person acting in a fiduciary capacity\nhas paid an estate tax levied or assessed under the provisions of any estate tax\nlaw of the Commonwealth, any other state, or the United States, upon or with\nrespect to any property required to be included in the gross estate of a\ndecedent under the provisions of any such law, the amount of the tax so paid,\ntogether with any interest and penalty required by the taxing authority to be\npaid, shall be prorated among the persons interested in the estate to whom such\nproperty is or may be transferred or to whom any benefit accrues. Such\napportionment shall be made in the proportion that the value of the property,\ninterest, or benefit of each such person bears to the total value of the\nproperty, interests, and benefits received by all such persons interested in the\nestate. However, in making such proration each person shall have the benefit of\nany exemptions, deductions, and exclusions allowed by law in respect of the\nperson or the property passing to him, and where a trust is created or other\nprovision is made giving a person an interest in income, an estate for years, an\nestate for life, or any other temporary interest or estate in any property or\nfund, the tax on such temporary interest or estate shall be charged against and\npaid out of the corpus of such property or fund without apportionment between\nthe temporary interests or estates and any remainder interests, and any interest\nand penalty required by the taxing authority to be paid may be charged against\neither the temporary interest, estate, or corpus, or partially against the\ntemporary interest, estate, or corpus, as determined by the fiduciary paying the\ntax, provided that the determination is made so as to fairly balance all\ninterests in the property or fund.\n\nB. The amount of tax paid upon or with respect to property included in the\ndecedent’s gross estate under § 2044 of the Internal Revenue Code, as\namended, or any successor provision relating to certain property for which the\nmarital deduction was previously allowed, shall be the excess of (i) the total\nestate tax levied or assessed under the provisions of the estate tax laws of the\nCommonwealth, any other state, and the United States over (ii) the estate tax\nthat would have been levied or assessed under those provisions if the §\n2044 property had not been included in the gross estate. The tax paid upon or\nwith respect to the § 2044 property shall be prorated according to\nsubsection A as if no other estate tax were payable under the laws of the\nCommonwealth, any other state, and the United States, and as if the § 2044\nproperty constituted the entire gross estate; but it shall be prorated only\namong the persons interested in the estate to whom such property is or may be\ntransferred or to whom any benefit of such property accrues. The tax determined\nunder clause (ii) shall be prorated according to subsection A as if no other\nestate tax were payable under the laws of the Commonwealth, any other state, and\nthe United States, and as if the § 2044 property were not included in the\ngross estate. This subsection shall apply only to estates of persons dying on or\nafter July 1, 1986.\n\nC. The personal representative of an estate which for tax purposes includes\n§ 2044 property owes a duty of good faith and fair dealing to all persons\ninterested in the estate to whom or for whom the § 2044 property may be\ntransferred or held. The duty of good faith includes a duty to keep such persons\nor their designated representative reasonably informed as to the contents of the\nreturns to be filed and as to all administrative and judicial proceedings that\nconcern the taxes to be paid with respect to the § 2044 property, and to\nprovide copies of the relevant portions of all returns to be filed with respect\nto such taxes. The designated representative of such persons shall be invited to\nattend any administrative conference or proceeding where valuation issues may be\ndiscussed that would have a bearing on the taxes to be paid with respect to the\n§ 2044 property. This subsection shall apply only to estates of persons for\nwhich a federal estate tax return is required to be filed on or after July 1,\n1994.\n\nHISTORY: Code 1950, \u00a7 64-151; 1952, c. 294; 1954, c. 664; 1968, c. 656, \u00a7\n64.1-161; 1979, c. 559; 1986, c. 399; 1994, c. 917; 1997, c. 254; 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"}}