LIS

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
11/4/2024

23VAC10-20-145. Padlocked premises; penalty.

It is a Class 1 misdemeanor for any person to enter the padlocked premises without prior approval of the Tax Commissioner. For purposes of this provision:

1. Persons who enter the premises under emergency conditions to protect life or property shall be deemed to have the prior permission of the Tax Commissioner for such entry.

2. The owner of the premises, or an employee or agent of the owner who enters the premises for purposes of routine maintenance shall be deemed to have the prior permission of the Tax Commissioner for such entry.

3. Any person who desires to remove his personal property from the premises shall contact the designated agent of the Tax Commissioner to establish his ownership of the property and to obtain permission to remove it.

If the property has been repaired by the business enterprise, or other charges are owed to the business enterprise by the owner of the property, the Tax Commissioner may require payment to the Department of Taxation for such charges prior to permitting the removal of such property. Prior to permitting the removal of such property, the Tax Commissioner may require a lien holder to establish the priority and amount of his lien to establish the fair market value of the property, and to pay an amount representing the excess of the fair market value of the property over the amount secured by the lien on the property. Any payments received shall be applied first to the expenses of levy and sale, if any, then to the delinquent tax.

4. Under no circumstances will any person be deemed to have permission to enter the premises if:

a. The purpose of the entry is to operate the business enterprise, or

b. The purpose of the entry is to remove, conceal or destroy any property on the premises (unless subdivision 1 applies).

Statutory Authority

§§ 58.1-203 and 58.1-1805 of the Code of Virginia.

Historical Notes

Derived from VR630-01-1805.1 § 6, eff. April 1, 1990.

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.