Virginia Code
Va. Code Ann. § 64.2-1210 (2026)
Accounts and debts and demands to be reported
✓ laws through the 2026 session (checked Sept. 2026)
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The commissioner of accounts shall report every account stated under this part, including a statement of the cash on hand and in bank accounts and the investments held by the fiduciary at the terminal date of the account, and, where applicable, reports of debts and demands under § 64.2-551, along with any matters specially stated deemed pertinent by the commissioner of accounts or that an interested person may require.
Code 1919, § 5426; 1936, p. 250; Code 1950, § 26-31; 1989, c. 492; 2012, c. 614.
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2017–2023 · leading case: Gray v. Binder, 805 S.E.2d 768 (Va. 2017).
Gray v. Binder, 805 S.E.2d 768 (Va. 2017). “Code § 64.2-1210 could be cited to support this reading: The commissioner of accounts shall report every account stated under this part, including a statement of the cash on hand and in bank accounts and the investments held by the fiduciary at the terminal date of the account,…”
Kishna Shirese Minor v. Anne M. Heishman Comm'r of Accounts, 892 S.E.2d 667 (Va. Ct. App. 2023). “” Code § 64.2-1210. If the fiduciary takes issue with the report filed by the Commissioner, the fiduciary may file her own exceptions to the Commissioner’s report.”
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