Administrative Code

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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

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.

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