{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-542.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-542.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-542.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-542.html"}],"law_id":376312,"edition_id":2,"section_id":376312,"structure_id":53515,"section_number":"64.2-542","catch_line":"Transfers not required until tax ascertained or security given","history":"Code 1950, \u00a7 64-153; 1968, c. 656, \u00a7 64.1-163; 1994, c. 917; 2012, c. 614.","full_text":"An executor, administrator, or other fiduciary is not required to transfer, pay over, or distribute any fund or property subject to an estate tax imposed by the Commonwealth, any other state, or the United States until the devisee, legatee, distributee, or other person to whom such property is transferred pays such fiduciary the amount of such tax due, or, if the apportionment of tax has not been determined, furnishes adequate security for such payment.\n\n","order_by":null,"text":{"0":{"id":1404974,"text":"An executor, administrator, or other fiduciary is not required to transfer, pay over, or distribute any fund or property subject to an estate tax imposed by the Commonwealth, any other state, or the United States until the devisee, legatee, distributee, or other person to whom such property is transferred pays such fiduciary the amount of such tax due, or, if the apportionment of tax has not been determined, furnishes adequate security for such payment.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-542\/","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 1994, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?941+ful+CHAP0917\">917<\/a>; 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":1500573,"object_type":"law","relational_id":376312,"identifier":"64.2-542","token":"64.2\/II\/5\/7\/64.2-542","url":"\/64.2-542\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-542\/","token":"64.2\/II\/5\/7\/64.2-542","dublin_core":{"Title":"Transfers not required until tax ascertained or security given","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-542","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>An executor, administrator, or other <span class=\"dictionary\">fiduciary<\/span> is not required to transfer, pay over, or distribute any fund or property subject to an estate tax imposed by the Commonwealth, any other state, or the United States until the devisee, legatee, distributee, or other person to whom such property is transferred pays such <span class=\"dictionary\">fiduciary<\/span> the amount of such tax due, or, if the apportionment of tax has not been determined, furnishes adequate security for such payment.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTRANSFERS NOT REQUIRED UNTIL TAX ASCERTAINED OR SECURITY GIVEN (\u00a7 64.2-542)\n\nAn executor, administrator, or other fiduciary is not required to transfer, pay\nover, or distribute any fund or property subject to an estate tax imposed by the\nCommonwealth, any other state, or the United States until the devisee, legatee,\ndistributee, or other person to whom such property is transferred pays such\nfiduciary the amount of such tax due, or, if the apportionment of tax has not\nbeen determined, furnishes adequate security for such payment.\n\nHISTORY: Code 1950, \u00a7 64-153; 1968, c. 656, \u00a7 64.1-163; 1994, c. 917; 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"}}