{"data":{"id":"us-va/va.-code-58.1-632","jurisdiction":"us-va","citation":"Va. Code § 58.1-632","heading":"Memorandum of lien","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 6. RETAIL SALES AND USE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-632/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"a1fa14c08bf967215acf50d36f34ce90200a24491ff03716aee88ad66cee4410","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-631","next":"us-va/va.-code-58.1-633"},"notice":"GroundRules: Original legal text. Not legal advice."}