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 Ann. § 58.1-632
Memorandum of lien
Known as the Virginia Retail Sales and Use Tax Act
The act spans §§ 58–58 (84 sections).
Code 1950, § 58-441.36; 1966, c. 151; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.