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.
Inquiries required of fiduciaries
Va. Code Ann. § 58.1-23, under Chapter 0. General Provisions of Title 58.1..
Va. Code Ann. § 58.1-23