{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-541.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-541.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-541.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-541.html"}],"law_id":376311,"edition_id":2,"section_id":376311,"structure_id":53515,"section_number":"64.2-541","catch_line":"Recovery by executor when part of estate not in his possession","history":"Code 1950, \u00a7 64-152; 1968, c. 656, \u00a7 64.1-162; 1986, c. 399; 2012, c. 614.","full_text":"If any property required to be included in the gross estate is not in the possession of the executor, administrator, or other fiduciary, he shall recover from the person who is in possession of such property, or from the persons interested in the estate, the amount of tax payable by the persons interested in the estate that is chargeable to such persons under the provisions of this article.\n\n","order_by":null,"text":{"0":{"id":1404973,"text":"If any property required to be included in the gross estate is not in the possession of the executor, administrator, or other fiduciary, he shall recover from the person who is in possession of such property, or from the persons interested in the estate, the amount of tax payable by the persons interested in the estate that is chargeable to such persons under the provisions of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-541\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1968, chapter 656; in 1986, chapter 399; 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":1500569,"object_type":"law","relational_id":376311,"identifier":"64.2-541","token":"64.2\/II\/5\/7\/64.2-541","url":"\/64.2-541\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-541\/","token":"64.2\/II\/5\/7\/64.2-541","dublin_core":{"Title":"Recovery by executor when part of estate not in his possession","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-541","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If any property required to be included in the <span class=\"dictionary\">gross estate<\/span> is not in the <span class=\"dictionary\">possession<\/span> of the executor, administrator, or other <span class=\"dictionary\">fiduciary<\/span>, he shall recover from the person who is in <span class=\"dictionary\">possession<\/span> of such property, or from the <span class=\"dictionary\">persons interested in the estate<\/span>, the amount of tax payable by the <span class=\"dictionary\">persons interested in the estate<\/span> that is chargeable to such persons under the provisions of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECOVERY BY EXECUTOR WHEN PART OF ESTATE NOT IN HIS POSSESSION (\u00a7 64.2-541)\n\nIf any property required to be included in the gross estate is not in the\npossession of the executor, administrator, or other fiduciary, he shall recover\nfrom the person who is in possession of such property, or from the persons\ninterested in the estate, the amount of tax payable by the persons interested in\nthe estate that is chargeable to such persons under the provisions of this\narticle.\n\nHISTORY: Code 1950, \u00a7 64-152; 1968, c. 656, \u00a7 64.1-162; 1986, c. 399; 2012, c.\n614.","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"}}