Code of Virginia § 58.1-632. Memorandum of lien.
63 words·~1 min read·
/va/title-58-1/chapter-6/58-1-632·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.