CODE OF VIRGINIA

MEMORANDUM OF LIEN (§ 58.1-632)

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.

HISTORY: Code 1950, § 58-441.36; 1966, c. 151; 1984, c. 675.