{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-314.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-314.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-314.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-314.html"}],"law_id":59234,"edition_id":1,"section_id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","history":"Code 1950, \u00a7\u00a7 58-151.077, 58-151.0106; 1971, Ex. Sess., c. 171; 1977, c. 396; 1979, c. 639; 1984, c. 675.","full_text":"Upon the completion of all acts necessary to effect a jeopardy assessment under \u00a7 58.1-313 and upon the failure of the taxpayer to make payment in full upon demand of all taxes, penalties and interest immediately due thereunder or post a bond in lieu thereof when applicable, such assessment shall be a lien upon and bind the real and personal property of the delinquent taxpayer against whom it may be issued from the time the taxpayer fails to make full payment thereunder, except as against a bona fide purchaser for a valuable consideration. A notice of such lien, drawn by the Tax Commissioner, shall be sent to the clerk of the circuit court in all jurisdictions wherein the taxpayer is known or believed to own any estate. The clerk to whom any such notice of lien is so sent shall record it, as a judgment is required by law to be recorded, and shall index the same in the name of the Commonwealth as well as of the delinquent taxpayer. Such recordation shall thereupon be constructive notice of the lien created by the assessment as to all estate of the delinquent taxpayer located in such jurisdiction.","order_by":null,"text":{"0":{"id":217126,"text":"Upon the completion of all acts necessary to effect a jeopardy assessment under \u00a7 58.1-313 and upon the failure of the taxpayer to make payment in full upon demand of all taxes, penalties and interest immediately due thereunder or post a bond in lieu thereof when applicable, such assessment shall be a lien upon and bind the real and personal property of the delinquent taxpayer against whom it may be issued from the time the taxpayer fails to make full payment thereunder, except as against a bona fide purchaser for a valuable consideration. A notice of such lien, drawn by the Tax Commissioner, shall be sent to the clerk of the circuit court in all jurisdictions wherein the taxpayer is known or believed to own any estate. The clerk to whom any such notice of lien is so sent shall record it, as a judgment is required by law to be recorded, and shall index the same in the name of the Commonwealth as well as of the delinquent taxpayer. Such recordation shall thereupon be constructive notice of the lien created by the assessment as to all estate of the delinquent taxpayer located in such jurisdiction.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-314\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1977, chapter 396; in 1979, chapter 639; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"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\/"}],"permalink":{"id":253335,"object_type":"law","relational_id":59234,"identifier":"58.1-314","token":"58.1\/I\/3\/1\/58.1-314","url":"\/58.1-314\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","dublin_core":{"Title":"Lien of jeopardy assessment; notice of lien","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-314","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Upon the completion of all acts necessary to effect a jeopardy assessment under \u00a7&nbsp;<a class=\"law\" title=\"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien\" href=\"\/58.1-313\/\">58.1-313<\/a> and upon the failure of the <span class=\"dictionary\">taxpayer<\/span> to make payment in full upon demand of all taxes, penalties and interest immediately due thereunder or post a <span class=\"dictionary\">bond<\/span> in lieu thereof when applicable, such assessment shall be a <span class=\"dictionary\">lien<\/span> upon and bind the real and personal property of the delinquent <span class=\"dictionary\">taxpayer<\/span> against whom it may be issued from the time the <span class=\"dictionary\">taxpayer<\/span> fails to make full payment thereunder, except as against a bona fide purchaser for a valuable consideration. A notice of such <span class=\"dictionary\">lien<\/span>, drawn by the <span class=\"dictionary\">Tax Commissioner<\/span>, shall be sent to the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> in all <span class=\"dictionary\">jurisdictions<\/span> wherein the <span class=\"dictionary\">taxpayer<\/span> is known or believed to own any <span class=\"dictionary\">estate<\/span>. The clerk to whom any such notice of <span class=\"dictionary\">lien<\/span> is so sent shall record it, as a <span class=\"dictionary\">judgment<\/span> is required by <span class=\"dictionary\">law<\/span> to be recorded, and shall index the same in the name of the Commonwealth as well as of the delinquent <span class=\"dictionary\">taxpayer<\/span>. Such recordation shall thereupon be constructive notice of the <span class=\"dictionary\">lien<\/span> created by the assessment as to all <span class=\"dictionary\">estate<\/span> of the delinquent <span class=\"dictionary\">taxpayer<\/span> located in such <span class=\"dictionary\">jurisdiction<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLIEN OF JEOPARDY ASSESSMENT; NOTICE OF LIEN (\u00a7 58.1-314)\n\nUpon the completion of all acts necessary to effect a jeopardy assessment under\n\u00a7 58.1-313 and upon the failure of the taxpayer to make payment in full upon\ndemand of all taxes, penalties and interest immediately due thereunder or post a\nbond in lieu thereof when applicable, such assessment shall be a lien upon and\nbind the real and personal property of the delinquent taxpayer against whom it\nmay be issued from the time the taxpayer fails to make full payment thereunder,\nexcept as against a bona fide purchaser for a valuable consideration. A notice\nof such lien, drawn by the Tax Commissioner, shall be sent to the clerk of the\ncircuit court in all jurisdictions wherein the taxpayer is known or believed to\nown any estate. The clerk to whom any such notice of lien is so sent shall\nrecord it, as a judgment is required by law to be recorded, and shall index the\nsame in the name of the Commonwealth as well as of the delinquent taxpayer. Such\nrecordation shall thereupon be constructive notice of the lien created by the\nassessment as to all estate of the delinquent taxpayer located in such\njurisdiction.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.077, 58-151.0106; 1971, Ex. Sess., c. 171; 1977,\nc. 396; 1979, c. 639; 1984, c. 675.","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}}