GroundRules
Va. Code § 58.1-632: Memorandum of lien
Where this section sits in the code
- Title 58.1. TAXATION
- Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
- Chapter 6. RETAIL SALES AND USE TAX
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, § 58-441.36; 1966, c. 151; 1984, c. 675.
Collected 2026-09-04T15:17:44Z. Source file · JSON