{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2021.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2021.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2021.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2021.html"}],"law_id":70508,"edition_id":1,"section_id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","history":"Code 1950, \u00a7\u00a7 58-41 to 58-43; 1971, Ex. Sess., c. 155; 1984, c. 675; 1985, c. 528.","full_text":"A\n\nIf any taxes or fees, including penalties and interest, assessed by the State Corporation Commission in pursuance of law against any person, are not paid within thirty days after the same become due, the State Corporation Commission 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.B\n\nRecordation of a memorandum of lien hereunder shall not affect the right to a refund or exoneration under this subtitle, nor shall an application for correction of an erroneous assessment affect the power of the State Corporation Commission to collect the tax, except as specifically provided in this title.","order_by":null,"text":{"0":{"id":254412,"text":"If any taxes or fees, including penalties and interest, assessed by the State Corporation Commission in pursuance of law against any person, are not paid within thirty days after the same become due, the State Corporation Commission 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":254413,"text":"Recordation of a memorandum of lien hereunder shall not affect the right to a refund or exoneration under this subtitle, nor shall an application for correction of an erroneous assessment affect the power of the State Corporation Commission 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"}},"ancestry":[{"id":12927,"edition_id":1,"name":"Collections and Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12926,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255271,"object_type":"structure","relational_id":12927,"identifier":"2","token":"58.1\/II\/20\/2","url":"\/58.1\/II\/20\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12926,"edition_id":1,"name":"General Provisions","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255263,"object_type":"structure","relational_id":12926,"identifier":"20","token":"58.1\/II\/20","url":"\/58.1\/II\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":71734,"structure_id":12927,"section_number":"58.1-2020","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","metadata":false},{"id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","metadata":false},{"id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","metadata":false},{"id":64152,"structure_id":12927,"section_number":"58.1-2023","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-2023\/","token":"58.1\/II\/20\/2\/58.1-2023","metadata":false},{"id":62053,"structure_id":12927,"section_number":"58.1-2024","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-2024\/","token":"58.1\/II\/20\/2\/58.1-2024","metadata":false},{"id":54033,"structure_id":12927,"section_number":"58.1-2025","catch_line":"Omitted taxes","url":"\/58.1-2025\/","token":"58.1\/II\/20\/2\/58.1-2025","metadata":false},{"id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","metadata":false},{"id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","metadata":false},{"id":72534,"structure_id":12927,"section_number":"58.1-2031","catch_line":"Hearing; notice","url":"\/58.1-2031\/","token":"58.1\/II\/20\/2\/58.1-2031","metadata":false},{"id":75153,"structure_id":12927,"section_number":"58.1-2032","catch_line":"Determination by State Corporation Commission","url":"\/58.1-2032\/","token":"58.1\/II\/20\/2\/58.1-2032","metadata":false},{"id":61578,"structure_id":12927,"section_number":"58.1-2033","catch_line":"Appeal","url":"\/58.1-2033\/","token":"58.1\/II\/20\/2\/58.1-2033","metadata":false},{"id":67533,"structure_id":12927,"section_number":"58.1-2034","catch_line":"Correction of other erroneous assessments made by the State Corporation Commission","url":"\/58.1-2034\/","token":"58.1\/II\/20\/2\/58.1-2034","metadata":false},{"id":59035,"structure_id":12927,"section_number":"58.1-2035","catch_line":"Correction of mere clerical errors","url":"\/58.1-2035\/","token":"58.1\/II\/20\/2\/58.1-2035","metadata":false}],"previous_section":{"id":71734,"structure_id":12927,"section_number":"58.1-2020","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","metadata":false},"next_section":{"id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2021\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 528.<\/p>","references":false,"refers_to":[{"id":55005,"section_number":"8.01-196","catch_line":"Comptroller to institute proceedings","order_by":null,"url":"\/8.01-196\/"}],"permalink":{"id":255277,"object_type":"law","relational_id":70508,"identifier":"58.1-2021","token":"58.1\/II\/20\/2\/58.1-2021","url":"\/58.1-2021\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","dublin_core":{"Title":"Memorandum of lien for collection of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2021","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 State Corporation Commission in pursuance of law<\/span> against any person, are not paid within thirty days after the same become due, the State Corporation Commission 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. <\/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 subtitle, nor shall an application for correction of an erroneous assessment affect the power of the State Corporation Commission to collect the tax, except as specifically provided in this title. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMEMORANDUM OF LIEN FOR COLLECTION OF TAXES (\u00a7 58.1-2021)\n\nA. If any taxes or fees, including penalties and interest, assessed by the State\nCorporation Commission in pursuance of law against any person, are not paid\nwithin thirty days after the same become due, the State Corporation Commission\nmay file a memorandum of lien in the circuit court clerk’s office of the\ncounty or city in which the taxpayer’s place of business is located, or in\nwhich the taxpayer resides. If the taxpayer has no place of business or\nresidence within the Commonwealth, such memorandum may be filed in the Circuit\nCourt of the City of Richmond. A copy of such memorandum may also be filed in\nthe clerk’s office of all counties and cities in which the taxpayer owns\nreal estate. Such memorandum shall be recorded in the judgment docket book and\nshall have the effect of a judgment in favor of the Commonwealth, to be enforced\nas provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01,\nexcept that a writ of fieri facias may issue at any time after the memorandum is\nfiled. The lien on real estate shall become effective at the time the memorandum\nis filed in the jurisdiction in which the real estate is located.\n\nB. Recordation of a memorandum of lien hereunder shall not affect the right to a\nrefund or exoneration under this subtitle, nor shall an application for\ncorrection of an erroneous assessment affect the power of the State Corporation\nCommission to collect the tax, except as specifically provided in this title.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-41 to 58-43; 1971, Ex. Sess., c. 155; 1984, c. 675;\n1985, c. 528.","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}}