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.
Va. Code Ann. § 64.2-1207
Settlement for year to include unsettled portion of preceding year
Code 1919, § 5424; Code 1950, § 26-28; 2012, c. 614.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.