{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1805.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1805.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1805.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1805.html"}],"law_id":85092,"edition_id":1,"section_id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","history":"Code 1950, \u00a7\u00a7 58-41 to 58-43; 1971, Ex. Sess., c. 155; 1984, c. 675; 1985, c. 221; 1989, cc. 629, 642; 1993, c. 384; 1996, c. 634.","full_text":"A\n\nIf any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not paid within thirty days after the same become due, 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 the taxpayer has no place of business or residence within the Commonwealth, such memorandum may be filed in the Circuit Court of the City of Richmond. A copy of such memorandum may also be filed in the clerk’s office of all counties and cities in which the taxpayer owns real estate. Such memorandum shall be recorded in the judgment docket book and shall have the effect of a judgment in favor of the Commonwealth, to be enforced as provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01, except that a writ of fieri facias may issue at any time after the memorandum is filed. The lien on real estate shall become effective at the time the memorandum is filed in the jurisdiction in which the real estate is located. No memorandum of lien shall be filed unless the taxpayer is first given ten or more days’ prior notice of intent to file a lien; however, in those instances where the Tax Commissioner determines that the collection of any tax, penalties or interest required to be paid pursuant to law will be jeopardized by the provision of such notice, notification may be provided to the taxpayer concurrent with the filing of the memorandum of lien. Such notice shall be given to the taxpayer at his last known address. For purposes of this section, “last known address” means 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.B\n\nRecordation of a memorandum of lien hereunder shall not affect the right to a refund or exoneration under this chapter, nor shall an application for correction of an erroneous assessment affect the power of the Tax Commissioner to collect the tax, except as specifically provided in this title.C\n\nIf after filing a memorandum of lien as required by subsection A, the Tax Commissioner determines that it is in the best interest of the Commonwealth, the Tax Commissioner may place padlocks on the doors of any business enterprise that is delinquent in either filing or paying any tax owed to the Commonwealth, or both. He shall also post notices of distraint on each of the doors so padlocked. If after three business days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the Tax Commissioner may cause a writ of fieri facias to be issued.\n\t\t\tIt shall be a Class 1 misdemeanor for anyone to enter the padlocked premises without prior approval of the Tax Commissioner.\n\t\t\tIn the event that the taxpayer against whom the distraint has been applied subsequently makes application for correction of the assessment under § 58.1-1821, the taxpayer shall have the right to post bond equaling the amount of the tax liability in lieu of payment until the application is acted upon.\n\t\t\tThe provisions of subsection C shall be enforceable only after the promulgation, by the Tax Commissioner, of regulations under the Administrative Process Act (§ 2.2-4000 et seq.) setting forth the circumstances under which this subsection can be used.D\n\nA 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 fourteen 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.","order_by":null,"text":{"0":{"id":304964,"text":"If any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not paid within thirty days after the same become due, 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 the taxpayer has no place of business or residence within the Commonwealth, such memorandum may be filed in the Circuit Court of the City of Richmond. A copy of such memorandum may also be filed in the clerk’s office of all counties and cities in which the taxpayer owns real estate. Such memorandum shall be recorded in the judgment docket book and shall have the effect of a judgment in favor of the Commonwealth, to be enforced as provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01, except that a writ of fieri facias may issue at any time after the memorandum is filed. The lien on real estate shall become effective at the time the memorandum is filed in the jurisdiction in which the real estate is located. No memorandum of lien shall be filed unless the taxpayer is first given ten or more days’ prior notice of intent to file a lien; however, in those instances where the Tax Commissioner determines that the collection of any tax, penalties or interest required to be paid pursuant to law will be jeopardized by the provision of such notice, notification may be provided to the taxpayer concurrent with the filing of the memorandum of lien. Such notice shall be given to the taxpayer at his last known address. For purposes of this section, “last known address” means 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":304965,"text":"Recordation of a memorandum of lien hereunder shall not affect the right to a refund or exoneration under this chapter, nor shall an application for correction of an erroneous assessment affect the power of the Tax Commissioner to collect the tax, except as specifically provided in this title.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":304966,"text":"If after filing a memorandum of lien as required by subsection A, the Tax Commissioner determines that it is in the best interest of the Commonwealth, the Tax Commissioner may place padlocks on the doors of any business enterprise that is delinquent in either filing or paying any tax owed to the Commonwealth, or both. He shall also post notices of distraint on each of the doors so padlocked. If after three business days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the Tax Commissioner may cause a writ of fieri facias to be issued.\n\t\t\tIt shall be a Class 1 misdemeanor for anyone to enter the padlocked premises without prior approval of the Tax Commissioner.\n\t\t\tIn the event that the taxpayer against whom the distraint has been applied subsequently makes application for correction of the assessment under § 58.1-1821, the taxpayer shall have the right to post bond equaling the amount of the tax liability in lieu of payment until the application is acted upon.\n\t\t\tThe provisions of subsection C shall be enforceable only after the promulgation, by the Tax Commissioner, of regulations under the Administrative Process Act (§ 2.2-4000 et seq.) setting forth the circumstances under which this subsection can be used.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":304967,"text":"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 fourteen 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.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15387,"edition_id":1,"name":"Collection of State Taxes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:54:33","date_modified":"2026-06-26 03:54:33","permalink":{"id":252959,"object_type":"structure","relational_id":15387,"identifier":"1","token":"58.1\/I\/18\/1","url":"\/58.1\/I\/18\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82892,"structure_id":15387,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/","token":"58.1\/I\/18\/1\/58.1-1800","metadata":false},{"id":67158,"structure_id":15387,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","url":"\/58.1-1801\/","token":"58.1\/I\/18\/1\/58.1-1801","metadata":false},{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},{"id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","metadata":false},{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},{"id":68161,"structure_id":15387,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-1807\/","token":"58.1\/I\/18\/1\/58.1-1807","metadata":false},{"id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","metadata":false},{"id":78554,"structure_id":15387,"section_number":"58.1-1809","catch_line":"Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien","url":"\/58.1-1809\/","token":"58.1\/I\/18\/1\/58.1-1809","metadata":false},{"id":80097,"structure_id":15387,"section_number":"58.1-1810","catch_line":"Reserved","url":"\/58.1-1810\/","token":"58.1\/I\/18\/1\/58.1-1810","metadata":false},{"id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","metadata":false},{"id":75652,"structure_id":15387,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","url":"\/58.1-1813\/","token":"58.1\/I\/18\/1\/58.1-1813","metadata":false},{"id":85619,"structure_id":15387,"section_number":"58.1-1814","catch_line":"Criminal liability for failure to file returns or keep records","url":"\/58.1-1814\/","token":"58.1\/I\/18\/1\/58.1-1814","metadata":false},{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},{"id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","metadata":false},{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},{"id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","metadata":false},{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false}],"previous_section":{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},"next_section":{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1805\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1985, chapter 221; in 1989, chapters 629 and 642; in 1993, chapter 384; in 1996, chapter 634<\/a>.<\/p>","references":[{"id":70638,"section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","order_by":null,"url":"\/58.1-1117\/"},{"id":62733,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","order_by":null,"url":"\/58.1-1802.1\/"},{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"},{"id":72619,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","order_by":null,"url":"\/58.1-216\/"},{"id":75424,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","order_by":null,"url":"\/58.1-313\/"},{"id":65315,"section_number":"58.1-618","catch_line":"Assessment based on estimate","order_by":null,"url":"\/58.1-618\/"},{"id":66937,"section_number":"58.1-632","catch_line":"Memorandum of lien","order_by":null,"url":"\/58.1-632\/"}],"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":55005,"section_number":"8.01-196","catch_line":"Comptroller to institute proceedings","order_by":null,"url":"\/8.01-196\/"}],"permalink":{"id":252989,"object_type":"law","relational_id":85092,"identifier":"58.1-1805","token":"58.1\/I\/18\/1\/58.1-1805","url":"\/58.1-1805\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","dublin_core":{"Title":"Memorandum of lien for collection of taxes; release of lien","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1805","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any taxes or fees, including penalties and interest, assessed by the Department<\/span> of Taxation in pursuance of law<\/span> against any person, are not paid within thirty days after the same become due, the Tax Commissioner<\/span> may file a memorandum<\/span> of lien<\/span> in the circuit<\/span> court<\/span> clerk’s office of the county or city in which the taxpayer<\/span>’s place of business is located, or in which the taxpayer<\/span> resides. If the taxpayer<\/span> has no place of business or residence within the Commonwealth, such memorandum<\/span> may be filed in the Circuit<\/span> Court<\/span> of the City of Richmond. A copy of such memorandum<\/span> may also be filed in the clerk’s office of all counties and cities in which the taxpayer<\/span> owns real estate. Such memorandum<\/span> shall be recorded in the judgment<\/span> docket<\/span> book and shall have the effect of a judgment<\/span> in favor of the Commonwealth, to be enforced as provided in Article 19 (§ 8.01-196<\/a> et seq.) of Chapter 3 of Title 8.01, except that a writ of fieri facias<\/span> may issue<\/span> at any time after the memorandum<\/span> is filed. The lien<\/span> on real estate shall become effective at the time the memorandum<\/span> is filed in the jurisdiction<\/span> in which the real estate is located. No memorandum<\/span> of lien<\/span> shall be filed unless the taxpayer<\/span> is first given ten or more days’ prior notice of intent<\/span> to file a lien<\/span>; however, in those instances where the Tax Commissioner<\/span> determines that the collection of any tax, penalties or interest required to be paid pursuant to law<\/span> will be jeopardized by the provision of such notice, notification may be provided to the taxpayer<\/span> concurrent with the filing of the memorandum<\/span> of lien<\/span>. Such notice shall be given to the taxpayer<\/span> at his last known address<\/span>. For purposes of this section, “last known address<\/span>” means the address shown on the most recent return filed by or on behalf of the taxpayer<\/span> or the address provided in correspondence by or on behalf of the taxpayer<\/span> indicating that it is a change of the taxpayer<\/span>’s address. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Recordation of a memorandum<\/span> of lien<\/span> hereunder shall not affect the right to a refund or exoneration under this chapter, nor shall an application for correction of an erroneous assessment affect the power of the Tax Commissioner<\/span> to collect the tax, except as specifically provided in this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If after filing a memorandum<\/span> of lien<\/span> as required by subsection A, the Tax Commissioner<\/span> determines that it is in the best interest of the Commonwealth, the Tax Commissioner<\/span> may place padlocks on the doors of any business enterprise that is delinquent in either filing or paying any tax owed to the Commonwealth, or both. He shall also post notices of distraint on each of the doors so padlocked. If after three business days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the Tax Commissioner<\/span> may cause a writ of fieri facias<\/span> to be issued.\n\t\t\tIt shall be a Class 1 misdemeanor<\/span> for anyone to enter the padlocked premises without prior approval of the Tax Commissioner<\/span>.\n\t\t\tIn the event that the taxpayer<\/span> against whom the distraint has been applied subsequently makes application for correction of the assessment under § 58.1-1821<\/a>, the taxpayer<\/span> shall have the right to post bond<\/span> equaling the amount of the tax liability in lieu of payment until the application is acted upon.\n\t\t\tThe provisions of subsection C shall be enforceable only after the promulgation, by the Tax Commissioner<\/span>, of regulations under the Administrative Process Act (§ 2.2-4000<\/a> et seq.) setting forth the circumstances under which this subsection can be used. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A taxpayer<\/span> may appeal<\/span> to the Tax Commissioner<\/span> after a memorandum<\/span> of lien<\/span> has been filed under this section if the taxpayer<\/span> alleges an error in the filing of the lien<\/span>. The Tax Commissioner<\/span> shall make a determination of such an appeal<\/span> within fourteen days. If the Tax Commissioner<\/span> determines that the filing was erroneous, he shall issue<\/span> a certificate of release of the lien<\/span> within seven days after such determination is made. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMEMORANDUM OF LIEN FOR COLLECTION OF TAXES; RELEASE OF LIEN (\u00a7 58.1-1805)\n\nA. If any taxes or fees, including penalties and interest, assessed by the\nDepartment of Taxation in pursuance of law against any person, are not paid\nwithin thirty days after the same become due, the Tax Commissioner may file a\nmemorandum of lien in the circuit court clerk’s office of the county or\ncity in which the taxpayer’s place of business is located, or in which the\ntaxpayer resides. If the taxpayer has no place of business or residence within\nthe Commonwealth, such memorandum may be filed in the Circuit Court of the City\nof Richmond. A copy of such memorandum may also be filed in the clerk’s\noffice of all counties and cities in which the taxpayer owns real estate. Such\nmemorandum shall be recorded in the judgment docket book and shall have the\neffect of a judgment in favor of the Commonwealth, to be enforced as provided in\nArticle 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01, except that a\nwrit of fieri facias may issue at any time after the memorandum is filed. The\nlien on real estate shall become effective at the time the memorandum is filed\nin the jurisdiction in which the real estate is located. No memorandum of lien\nshall be filed unless the taxpayer is first given ten or more days’ prior\nnotice of intent to file a lien; however, in those instances where the Tax\nCommissioner determines that the collection of any tax, penalties or interest\nrequired to be paid pursuant to law will be jeopardized by the provision of such\nnotice, notification may be provided to the taxpayer concurrent with the filing\nof the memorandum of lien. Such notice shall be given to the taxpayer at his\nlast known address. For purposes of this section, “last known\naddress” means the address shown on the most recent return filed by or on\nbehalf of the taxpayer or the address provided in correspondence by or on behalf\nof the taxpayer indicating that it is a change of the taxpayer’s address.\n\nB. Recordation of a memorandum of lien hereunder shall not affect the right to a\nrefund or exoneration under this chapter, nor shall an application for\ncorrection of an erroneous assessment affect the power of the Tax Commissioner\nto collect the tax, except as specifically provided in this title.\n\nC. If after filing a memorandum of lien as required by subsection A, the Tax\nCommissioner determines that it is in the best interest of the Commonwealth, the\nTax Commissioner may place padlocks on the doors of any business enterprise that\nis delinquent in either filing or paying any tax owed to the Commonwealth, or\nboth. He shall also post notices of distraint on each of the doors so padlocked.\nIf after three business days, the tax deficiency has not been satisfied or\nsatisfactory arrangements for payment made, the Tax Commissioner may cause a\nwrit of fieri facias to be issued.\n\t\t\tIt shall be a Class 1 misdemeanor for anyone to enter the padlocked premises\nwithout prior approval of the Tax Commissioner.\n\t\t\tIn the event that the taxpayer against whom the distraint has been applied\nsubsequently makes application for correction of the assessment under §\n58.1-1821, the taxpayer shall have the right to post bond equaling the amount of\nthe tax liability in lieu of payment until the application is acted upon.\n\t\t\tThe provisions of subsection C shall be enforceable only after the\npromulgation, by the Tax Commissioner, of regulations under the Administrative\nProcess Act (§ 2.2-4000 et seq.) setting forth the circumstances under\nwhich this subsection can be used.\n\nD. A taxpayer may appeal to the Tax Commissioner after a memorandum of lien has\nbeen filed under this section if the taxpayer alleges an error in the filing of\nthe lien. The Tax Commissioner shall make a determination of such an appeal\nwithin fourteen days. If the Tax Commissioner determines that the filing was\nerroneous, he shall issue a certificate of release of the lien within seven days\nafter such determination is made.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-41 to 58-43; 1971, Ex. Sess., c. 155; 1984, c. 675;\n1985, c. 221; 1989, cc. 629, 642; 1993, c. 384; 1996, c. 634.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}