§ 58.1-632. Memorandum of lien
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.
(Code 1950, § 58-441.36; 1966, c. 151; 1984, c. 675.)
Sections: Previous 58.1-626 58.1-627 58.1-628.1 58.1-628.2 58.1-629 58.1-630 58.1-631 58.1-632 58.1-633 58.1-634 58.1-635 58.1-636 58.1-637 58.1-638 58.1-638.1 NextLast modified: April 16, 2009