58.1-632 - Memorandum of lien. - Virginia Statutes

§ 58.1-632. Memorandum of lien.

The Tax Commissioner is empowered, when any tax becomes delinquent under thischapter, to issue a memorandum of lien for the collection of the tax, penaltyand interest from each delinquent taxpayer. Section 58.1-1805 shall apply tosuch memorandum, except that the same may be issued as soon as the taxbecomes delinquent.

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