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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-632. Memorandum of lien


VA Code § 58.1-632 (2014) What's This?

The Tax Commissioner is empowered, when any tax becomes delinquent under this chapter, to issue a memorandum of lien for the collection of the tax, penalty and interest from each delinquent taxpayer. Section 58.1-1805 shall apply to such memorandum, except that the same may be issued as soon as the tax becomes delinquent.

Code 1950, ยง 58-441.36; 1966, c. 151; 1984, c. 675.

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