Va. Code § 58.1-632

Current with changes from the 2024 Special Session I, ch. 2

Section 58.1-632 - Memorandum of lien

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.

Va. Code § 58.1-632

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

Amended by Acts 1984, § c. 675.

Amended by Acts 1966, § c. 151.