{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-313.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-313.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-313.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-313.html"}],"law_id":75424,"edition_id":1,"section_id":75424,"structure_id":13970,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","history":"Code 1950, \u00a7 58-151.0105; 1979, c. 639; 1984, c. 675; 1989, c. 263; 1996, c. 634.","full_text":"A\n\nIf the Tax Commissioner determines that the collection of any income tax, penalties or interest required to be paid under this title will be jeopardized by delay, the Tax Commissioner shall immediately assess the actual or estimated amount of tax due, together with all penalties and interest, and demand immediate payment from the taxpayer. A notice of such assessment and demand shall be sent by certified mail, return receipt requested, to the taxpayer’s last known address or personally delivered to the taxpayer. In the case of a tax for a current period, the Tax Commissioner shall declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or personally delivered to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty or interest is not paid upon demand of the Tax Commissioner, he shall proceed to collect the same by legal process as otherwise provided by law. A memorandum of lien provided for in § 58.1-1805 may be issued immediately upon assessment and notice thereof, or the Tax Commissioner may require the taxpayer to file a bond sufficient in the Commissioner’s judgment to protect the interest of the Commonwealth. “Jeopardized by delay” for purposes of this section includes a finding by the Tax Commissioner that a taxpayer designs (i) to depart quickly from the Commonwealth, (ii) to remove his property therefrom, (iii) to conceal himself or his property therein, or (iv) to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the period in question.B\n\nA memorandum of lien may be filed for delinquent income taxes assessed by the Department only within six years after an assessment.C\n\nThe Department shall notify the taxpayer that he shall have the opportunity to appear at a meeting within fourteen days and make an oral or written statement of why he believes no jeopardy to the revenue exists or why a memorandum of lien should be released, if one was recorded. Upon request of the taxpayer, the Department shall meet with the taxpayer at a time set by the Department within fourteen days after the issuance of the jeopardy assessment. The Department shall determine within twenty days after such meeting whether such jeopardy assessment or lien should be withdrawn and shall send written notice of such finding to the taxpayer. If the finding is not in the taxpayer’s favor, he may use the remedies available for corrections of erroneous assessments in Article 2 (§ 58.1-1820 et seq.) of Chapter 18.","order_by":null,"text":{"0":{"id":270744,"text":"If the Tax Commissioner determines that the collection of any income tax, penalties or interest required to be paid under this title will be jeopardized by delay, the Tax Commissioner shall immediately assess the actual or estimated amount of tax due, together with all penalties and interest, and demand immediate payment from the taxpayer. A notice of such assessment and demand shall be sent by certified mail, return receipt requested, to the taxpayer’s last known address or personally delivered to the taxpayer. In the case of a tax for a current period, the Tax Commissioner shall declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or personally delivered to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty or interest is not paid upon demand of the Tax Commissioner, he shall proceed to collect the same by legal process as otherwise provided by law. A memorandum of lien provided for in § 58.1-1805 may be issued immediately upon assessment and notice thereof, or the Tax Commissioner may require the taxpayer to file a bond sufficient in the Commissioner’s judgment to protect the interest of the Commonwealth. “Jeopardized by delay” for purposes of this section includes a finding by the Tax Commissioner that a taxpayer designs (i) to depart quickly from the Commonwealth, (ii) to remove his property therefrom, (iii) to conceal himself or his property therein, or (iv) to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the period in question.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":270745,"text":"A memorandum of lien may be filed for delinquent income taxes assessed by the Department only within six years after an assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":270746,"text":"The Department shall notify the taxpayer that he shall have the opportunity to appear at a meeting within fourteen days and make an oral or written statement of why he believes no jeopardy to the revenue exists or why a memorandum of lien should be released, if one was recorded. Upon request of the taxpayer, the Department shall meet with the taxpayer at a time set by the Department within fourteen days after the issuance of the jeopardy assessment. The Department shall determine within twenty days after such meeting whether such jeopardy assessment or lien should be withdrawn and shall send written notice of such finding to the taxpayer. If the finding is not in the taxpayer’s favor, he may use the remedies available for corrections of erroneous assessments in Article 2 (§ 58.1-1820 et seq.) of Chapter 18.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13970,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":253269,"object_type":"structure","relational_id":13970,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":82538,"structure_id":13970,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":76987,"structure_id":13970,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":63944,"structure_id":13970,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":80064,"structure_id":13970,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":81043,"structure_id":13970,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":83380,"structure_id":13970,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":79816,"structure_id":13970,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":87093,"structure_id":13970,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":68533,"structure_id":13970,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":59617,"structure_id":13970,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":75424,"structure_id":13970,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":false},{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":74528,"structure_id":13970,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":80226,"structure_id":13970,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":73613,"structure_id":13970,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":83774,"structure_id":13970,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":59801,"structure_id":13970,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},"next_section":{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-313\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1979, chapter 639; in 1984, chapter 675; in 1989, chapter 263; in 1996, chapter 634<\/a>.<\/p>","references":[{"id":59206,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","order_by":null,"url":"\/58.1-1804\/"},{"id":59234,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","order_by":null,"url":"\/58.1-314\/"}],"refers_to":[{"id":85092,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","order_by":null,"url":"\/58.1-1805\/"},{"id":78490,"section_number":"58.1-1820","catch_line":"Definitions","order_by":null,"url":"\/58.1-1820\/"}],"permalink":{"id":253331,"object_type":"law","relational_id":75424,"identifier":"58.1-313","token":"58.1\/I\/3\/1\/58.1-313","url":"\/58.1-313\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","dublin_core":{"Title":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-313","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the Tax Commissioner<\/span> determines that the collection of any income tax, penalties or interest required to be paid under this title will be jeopardized by delay<\/span>, the Tax Commissioner<\/span> shall immediately assess the actual or estimated amount of tax due, together with all penalties and interest, and demand immediate payment from the taxpayer<\/span>. A notice of such assessment and demand shall be sent by certified mail, return receipt requested, to the taxpayer<\/span>’s last known address or personally delivered to the taxpayer<\/span>. In the case of a tax for a current period, the Tax Commissioner<\/span> shall declare the taxable period of the taxpayer<\/span> immediately terminated and shall cause notice of such finding<\/span> and declaration to be mailed or personally delivered to the taxpayer<\/span> together with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law<\/span> for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty<\/span> or interest is not paid upon demand of the Tax Commissioner<\/span>, he shall proceed to collect the same by legal process as otherwise provided by law<\/span>. A memorandum<\/span> of lien<\/span> provided for in § 58.1-1805<\/a> may be issued immediately upon assessment and notice thereof, or the Tax Commissioner<\/span> may require the taxpayer<\/span> to file a bond<\/span> sufficient in the Commissioner’s judgment<\/span> to protect the interest of the Commonwealth. “Jeopardized by delay<\/span>” for purposes of this section includes a finding<\/span> by the Tax Commissioner<\/span> that a taxpayer<\/span> designs (i) to depart quickly from the Commonwealth, (ii) to remove his property therefrom, (iii) to conceal himself or his property therein, or (iv) to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the period in question. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A memorandum<\/span> of lien<\/span> may be filed for delinquent income taxes assessed by the Department<\/span> only within six years after an assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> shall notify the taxpayer<\/span> that he shall have the opportunity to appear at a meeting within fourteen days and make an oral or written statement of why he believes no jeopardy to the revenue exists or why a memorandum<\/span> of lien<\/span> should be released, if one was recorded. Upon request of the taxpayer<\/span>, the Department<\/span> shall meet with the taxpayer<\/span> at a time set by the Department<\/span> within fourteen days after the issuance of the jeopardy assessment. The Department<\/span> shall determine within twenty days after such meeting whether such jeopardy assessment or lien<\/span> should be withdrawn and shall send written notice of such finding<\/span> to the taxpayer<\/span>. If the finding<\/span> is not in the taxpayer<\/span>’s favor, he may use the remedies available for corrections of erroneous assessments in Article 2 (§ 58.1-1820<\/a> et seq.) of Chapter 18. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nIMMEDIATE ASSESSMENT WHERE COLLECTION JEOPARDIZED BY DELAY; NOTICE OF\nASSESSMENT; TERMINATION OF TAXABLE PERIOD; MEMORANDUM OF LIEN (\u00a7 58.1-313)\n\nA. If the Tax Commissioner determines that the collection of any income tax,\npenalties or interest required to be paid under this title will be jeopardized\nby delay, the Tax Commissioner shall immediately assess the actual or estimated\namount of tax due, together with all penalties and interest, and demand\nimmediate payment from the taxpayer. A notice of such assessment and demand\nshall be sent by certified mail, return receipt requested, to the\ntaxpayer’s last known address or personally delivered to the taxpayer. In\nthe case of a tax for a current period, the Tax Commissioner shall declare the\ntaxable period of the taxpayer immediately terminated and shall cause notice of\nsuch finding and declaration to be mailed or personally delivered to the\ntaxpayer together with a demand for immediate payment of the tax based on the\nperiod declared terminated, and such tax shall be immediately due and payable,\nwhether or not the time otherwise allowed by law for filing a return and paying\nthe tax has expired. Assessments provided for in this section shall become\nimmediately due and payable, and if any such tax, penalty or interest is not\npaid upon demand of the Tax Commissioner, he shall proceed to collect the same\nby legal process as otherwise provided by law. A memorandum of lien provided for\nin § 58.1-1805 may be issued immediately upon assessment and notice\nthereof, or the Tax Commissioner may require the taxpayer to file a bond\nsufficient in the Commissioner’s judgment to protect the interest of the\nCommonwealth. “Jeopardized by delay” for purposes of this section\nincludes a finding by the Tax Commissioner that a taxpayer designs (i) to depart\nquickly from the Commonwealth, (ii) to remove his property therefrom, (iii) to\nconceal himself or his property therein, or (iv) to do any other act tending to\nprejudice or to render wholly or partially ineffectual proceedings to collect\nthe income tax for the period in question.\n\nB. A memorandum of lien may be filed for delinquent income taxes assessed by the\nDepartment only within six years after an assessment.\n\nC. The Department shall notify the taxpayer that he shall have the opportunity\nto appear at a meeting within fourteen days and make an oral or written\nstatement of why he believes no jeopardy to the revenue exists or why a\nmemorandum of lien should be released, if one was recorded. Upon request of the\ntaxpayer, the Department shall meet with the taxpayer at a time set by the\nDepartment within fourteen days after the issuance of the jeopardy assessment.\nThe Department shall determine within twenty days after such meeting whether\nsuch jeopardy assessment or lien should be withdrawn and shall send written\nnotice of such finding to the taxpayer. If the finding is not in the\ntaxpayer’s favor, he may use the remedies available for corrections of\nerroneous assessments in Article 2 (§ 58.1-1820 et seq.) of Chapter 18.\n\nHISTORY: Code 1950, \u00a7 58-151.0105; 1979, c. 639; 1984, c. 675; 1989, c. 263;\n1996, 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}}