58.1-1716 - Estates committed to court-appointed administrator.
§ 58.1-1716. Estates committed to court-appointed administrator.
When an estate is committed by order of the appropriate circuit court, orclerk thereof, to any person on the motion of a creditor or other personpursuant to § 64.1-131, the tax due under this article for suchadministration shall be paid by the party upon whose motion the estate wascommitted. The amount of tax paid by such creditor or other person shall berepaid to him by the administrator so appointed out of the first fundsreceived by him from the sale of such estate. If an estate is committed to aperson without motion the person shall be required to pay such tax as soon asassets of the estate, sufficient to cover the tax due, have come into hishands.
(Code 1950, § 58-69; 1971, Ex. Sess., c. 155; 1984, c. 675.)