{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-544.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-544.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-544.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-544.html"}],"law_id":376314,"edition_id":2,"section_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","history":"1994, c. 917, \u00a7 64.1-165.1; 2012, c. 614.","full_text":"A\n\nA general direction in a will, trust instrument, or other document to pay all taxes imposed on account of a testator’s or settlor’s death or similar language shall not be construed to include the following taxes unless the testator or settlor expressly manifests an intention that such taxes be paid out of his estate, trust, or other property by reference to the particular chapter, title, or section of the Internal Revenue Code providing for such taxes:\n\n1\n\nAdditional tax imposed upon disposition or cessation of qualified use by the qualified heir with respect to qualified use property under § 2032A;\n\n2\n\nTaxes on general power of appointment property includable in the estate of the testator or settlor under § 2041;\n\n3\n\nTaxes on qualified terminable interest property includable in the estate of the testator or settlor under § 2044;\n\n4\n\nTaxes payable under § 2056A, upon a taxable event with respect to a qualified domestic trust as defined in that section;\n\n5\n\nAny generation-skipping transfer tax under Chapter 13 except direct skips occurring at death for estates of decedents dying on or after July 1, 1994; and\n\n6\n\nTaxes payable under § 4980A, on excess retirement accumulation.\n\nB\n\nUnless a contrary intention is manifest, such taxes shall be apportioned and charged to each item of funds or property generating them in the manner provided in this article.\n\nC\n\nThe reference in subsection A to any section or chapter is to the Internal Revenue Code of 1986, as amended, and shall be deemed to refer to any corresponding successor sections, chapters, or Code.\n\n","order_by":null,"text":{"0":{"id":1404977,"text":"A general direction in a will, trust instrument, or other document to pay all taxes imposed on account of a testator’s or settlor’s death or similar language shall not be construed to include the following taxes unless the testator or settlor expressly manifests an intention that such taxes be paid out of his estate, trust, or other property by reference to the particular chapter, title, or section of the Internal Revenue Code providing for such taxes:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":1404978,"text":"Additional tax imposed upon disposition or cessation of qualified use by the qualified heir with respect to qualified use property under § 2032A;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":1404979,"text":"Taxes on general power of appointment property includable in the estate of the testator or settlor under § 2041;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":1404980,"text":"Taxes on qualified terminable interest property includable in the estate of the testator or settlor under § 2044;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":1404981,"text":"Taxes payable under § 2056A, upon a taxable event with respect to a qualified domestic trust as defined in that section;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":1404982,"text":"Any generation-skipping transfer tax under Chapter 13 except direct skips occurring at death for estates of decedents dying on or after July 1, 1994; and","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":1404983,"text":"Taxes payable under § 4980A, on excess retirement accumulation.","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"B"},"7":{"id":1404984,"text":"Unless a contrary intention is manifest, such taxes shall be apportioned and charged to each item of funds or property generating them in the manner provided in this article.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A6","next_prefix":"C"},"8":{"id":1404985,"text":"The reference in subsection A to any section or chapter is to the Internal Revenue Code of 1986, as amended, and shall be deemed to refer to any corresponding successor sections, chapters, or Code.","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":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\/64.2-544\/","history_text":"

This law was first created in 1994. The record of its establishment is cataloged in chapter 917<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. 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 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1500581,"object_type":"law","relational_id":376314,"identifier":"64.2-544","token":"64.2\/II\/5\/7\/64.2-544","url":"\/64.2-544\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-544\/","token":"64.2\/II\/5\/7\/64.2-544","dublin_core":{"Title":"Construction of direction to pay all taxes imposed on account of testator’s death","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-544","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A general direction in a will<\/span>, trust instrument, or other document to pay all taxes imposed on account of a testator’s or settlor’s death or similar language shall not be construed to include the following taxes unless the testator or settlor expressly manifests an intention that such taxes be paid out of his estate, trust, or other property by reference to the particular chapter, title, or section of the Internal Revenue Code providing for such taxes: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Additional tax imposed upon disposition<\/span> or cessation of qualified use by the qualified heir with respect to qualified use property under § 2032A; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Taxes on general power of appointment property includable in the estate of the testator or settlor under § 2041; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Taxes on qualified terminable interest property includable in the estate of the testator or settlor under § 2044; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Taxes payable under § 2056A, upon a taxable event with respect to a qualified domestic trust as defined in that section; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Any generation-skipping transfer tax under Chapter 13 except direct skips occurring at death for estates of decedents dying on or after July 1, 1994; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Taxes payable under § 4980A, on excess retirement accumulation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Unless a contrary intention is manifest, such taxes shall be apportioned and charged to each item of funds or property generating them in the manner provided in this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The reference in subsection A to any section or chapter is to the Internal Revenue Code of 1986, as amended, and shall be deemed to refer to any corresponding successor sections, chapters, or Code. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONSTRUCTION OF DIRECTION TO PAY ALL TAXES IMPOSED ON ACCOUNT OF\nTESTATOR’S DEATH (\u00a7 64.2-544)\n\nA. A general direction in a will, trust instrument, or other document to pay all\ntaxes imposed on account of a testator’s or settlor’s death or\nsimilar language shall not be construed to include the following taxes unless\nthe testator or settlor expressly manifests an intention that such taxes be paid\nout of his estate, trust, or other property by reference to the particular\nchapter, title, or section of the Internal Revenue Code providing for such\ntaxes:\n\n 1. Additional tax imposed upon disposition or cessation of qualified use by\n the qualified heir with respect to qualified use property under § 2032A;\n\n 2. Taxes on general power of appointment property includable in the estate of\n the testator or settlor under § 2041;\n\n 3. Taxes on qualified terminable interest property includable in the estate of\n the testator or settlor under § 2044;\n\n 4. Taxes payable under § 2056A, upon a taxable event with respect to a\n qualified domestic trust as defined in that section;\n\n 5. Any generation-skipping transfer tax under Chapter 13 except direct skips\n occurring at death for estates of decedents dying on or after July 1, 1994;\n and\n\n 6. Taxes payable under § 4980A, on excess retirement accumulation.\n\nB. Unless a contrary intention is manifest, such taxes shall be apportioned and\ncharged to each item of funds or property generating them in the manner provided\nin this article.\n\nC. The reference in subsection A to any section or chapter is to the Internal\nRevenue Code of 1986, as amended, and shall be deemed to refer to any\ncorresponding successor sections, chapters, or Code.\n\nHISTORY: 1994, c. 917, \u00a7 64.1-165.1; 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"}}