When a commissioner of accounts has the account of a fiduciary for any year before him for settlement, the settlement shall also include any time prior to such year for which the fiduciary has not settled.
Code 1919, § 5424; Code 1950, § 26-28; 2012, c. 614.
Structure Code of Virginia
Title 64.2 - Wills, Trusts, and Fiduciaries
Chapter 12 - Commissioners of Accounts
§ 64.2-1200. Commissioners of accounts
§ 64.2-1201. Appointment of assistant commissioners of accounts; duties and powers
§ 64.2-1203. Subpoena powers of commissioners of accounts, assistants, and deputies; penalty
§ 64.2-1205. Commissioners of accounts to inspect and file inventories with clerks
§ 64.2-1206. Settlement of fiduciaries' accounts
§ 64.2-1207. Settlement for year to include unsettled portion of preceding year
§ 64.2-1208. Expenses and commissions allowed fiduciaries
§ 64.2-1209. Who may insist or object before commissioner of accounts
§ 64.2-1210. Accounts and debts and demands to be reported
§ 64.2-1211. Where filed; notice to certain parties
§ 64.2-1212. Exceptions to report; examination, correction, and confirmation
§ 64.2-1213. Effect of confirmation of report
§ 64.2-1214. Recordation of report
§ 64.2-1215. Power of commissioner of accounts to enforce the filing of inventories
§ 64.2-1216. Failure to account; enforcement
§ 64.2-1217. Forfeiture of fiduciary's commission
§ 64.2-1218. When fiduciaries personally liable for costs
§ 64.2-1219. Fees of commissioners of accounts
§ 64.2-1220. Receipt for vouchers filed in settlement; effect thereof
§ 64.2-1221. Report on fiduciaries' bonds; "record of fiduciaries."