{"data":{"id":"us-va/va.-code-58.1-23","jurisdiction":"us-va","citation":"Va. Code § 58.1-23","heading":"Inquiries required of fiduciaries","body":"Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the Department with respect to any unpaid taxes and levies assessed against his decedent.Code 1950, § 58-872; 1984, c. 675.","path":["Title 58.1. TAXATION","Chapter 0. GENERAL PROVISIONS OF TITLE 58.1","Article 2. RESPONSIBILITY OF FIDUCIARIES IN TAX MATTERS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-23/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"c76b6e01812f224d65bb919f4623d2f513df5f791da71d4032cd1ae2f84c7efa","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-22","next":"us-va/va.-code-58.1-24"},"notice":"GroundRules: Original legal text. Not legal advice."}