{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2284.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2284.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2284.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2284.html"}],"law_id":74247,"edition_id":1,"section_id":74247,"structure_id":15426,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","history":"2000, cc. 729, 758.","full_text":"A\n\nIf any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the 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, mutatis mutandis, except that a writ of fieri facias may be issued 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 chapter nor shall an application for correction pursuant to § 58.1-2281 affect the power of the Commissioner to collect the tax, except as specifically provided in this chapter.","order_by":null,"text":{"0":{"id":266949,"text":"If any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the 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, mutatis mutandis, except that a writ of fieri facias may be issued 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":266950,"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 pursuant to § 58.1-2281 affect the power of the Commissioner to collect the tax, except as specifically provided in this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15426,"edition_id":1,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:54:52","date_modified":"2026-06-26 03:54:52","permalink":{"id":255685,"object_type":"structure","relational_id":15426,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","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":58762,"structure_id":15426,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":82979,"structure_id":15426,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":77361,"structure_id":15426,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":64448,"structure_id":15426,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":74247,"structure_id":15426,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":71332,"structure_id":15426,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":87176,"structure_id":15426,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":72486,"structure_id":15426,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":61920,"structure_id":15426,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":64448,"structure_id":15426,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},"next_section":{"id":71332,"structure_id":15426,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2284\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":64448,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","order_by":null,"url":"\/58.1-2283\/"}],"refers_to":[{"id":82979,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","order_by":null,"url":"\/58.1-2281\/"},{"id":55005,"section_number":"8.01-196","catch_line":"Comptroller to institute proceedings","order_by":null,"url":"\/8.01-196\/"}],"permalink":{"id":255703,"object_type":"law","relational_id":74247,"identifier":"58.1-2284","token":"58.1\/II\/22\/8\/58.1-2284","url":"\/58.1-2284\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","dublin_core":{"Title":"Memorandum of lien for collection of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2284","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the 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, mutatis mutandis<\/span>, except that a writ of fieri facias<\/span> may be issued 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 chapter nor shall an application for correction pursuant to § 58.1-2281<\/a> affect the power of the Commissioner<\/span> to collect the tax, except as specifically provided in this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMEMORANDUM OF LIEN FOR COLLECTION OF TAXES (\u00a7 58.1-2284)\n\nA. If any taxes or fees, including penalties and interest, due under this\nchapter become delinquent or are past due, the 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, mutatis\nmutandis, except that a writ of fieri facias may be issued any time after the\nmemorandum is filed. The lien on real estate shall become effective at the time\nthe memorandum is 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 chapter nor shall an application for correction\npursuant to § 58.1-2281 affect the power of the Commissioner to collect the\ntax, except as specifically provided in this chapter.\n\nHISTORY: 2000, cc. 729, 758.","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}}