LIS

Virginia Law

Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 20. General Provisions Applicable to All Taxes Administered by the Department of Taxation
12/21/2024

23VAC10-20-130. Memorandum of lien for collection of taxes.

A. The Tax Commissioner may file a memorandum of lien in the circuit court clerk's office of the county or city in which the taxpayer's place of business is located, or in which the taxpayer resides, if:

1. An assessment of any tax, fees, penalty or interest remains unpaid 30 days after the assessment; or

2. There has been an immediate assessment of income or sales tax where collection would be jeopardized by delay pursuant to § 58.1-313 (relating to income tax) or 58.1-631 (relating to sales tax) of the Code of Virginia.

B. No memorandum of lien shall be filed unless the taxpayer is first given 10 or more days' prior notice of intent to file a lien. Notice shall be given to the taxpayer at his last known address. For purposes of this section, "last known address" refers to the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer's address.

C. If the taxpayer has no place of business or residence within Virginia, such memorandum may be filed in the clerk's office of the circuit court of the City of Richmond. A copy of such memorandum may also be filed in the circuit court clerk's office of all counties in which the taxpayer owns real estate.

D. The recordation of a memorandum of lien shall not prevent a taxpayer from seeking refund or exoneration under § 58.1-1821 (application to Tax Commissioner), 58.1-1823 (amended return claiming a refund), 58.1-1824 (protective claim) or 58.1-1825 (application to Court) of the Code of Virginia.

E. A taxpayer may appeal to the Tax Commissioner after a memorandum of lien has been filed under this section if the taxpayer alleges an error in the filing of the lien. The Tax Commissioner shall make a determination of such an appeal within 14 days. If the Tax Commissioner determines that the filing was erroneous, he shall issue a certificate of release of the lien within seven days after such determination is made.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-1-1805, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, 2009.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.