The Tax Commissioner is empowered, when any tax becomes delinquent under this chapter, to issue a memorandum of lien for the collection of the tax, penalty and interest from each delinquent taxpayer. Section 58.1-1805 shall apply to such memorandum, except that the same may be issued as soon as the tax becomes delinquent.
Code 1950, § 58-441.36; 1966, c. 151; 1984, c. 675.
Structure Code of Virginia
Chapter 6 - Retail Sales and Use Tax
§ 58.1-601. Administration of chapter
§ 58.1-602. (Effective until October 1, 2022) Definitions
§ 58.1-602. (Effective October 1, 2022) Definitions
§ 58.1-603. (Contingent expiration date) Imposition of sales tax
§ 58.1-603. (Contingent effective date) Imposition of sales tax
§ 58.1-604. (Contingent expiration date - see note) Imposition of use tax
§ 58.1-604. (Contingent effective date) Imposition of use tax
§ 58.1-604.2. Filing return; payment of tax
§ 58.1-604.6. Gift transactions
§ 58.1-607. Moving residence or business into Commonwealth
§ 58.1-608.1. Refund authorized for certain building materials
§ 58.1-608.3. Entitlement to certain sales tax revenues
§ 58.1-608.4. Suspension of exemption
§ 58.1-609.1. Governmental and commodities exemptions
§ 58.1-609.2. Agricultural exemptions
§ 58.1-609.3. Commercial and industrial exemptions
§ 58.1-609.5. Service exemptions
§ 58.1-609.6. Media-related exemptions
§ 58.1-609.10. Miscellaneous exemptions
§ 58.1-609.11. Exemptions for nonprofit entities
§ 58.1-609.12. Reports to General Assembly on tax exemptions studies
§ 58.1-609.13. Exceptions to § 58.1-609.10
§ 58.1-610.1. Modular building manufacturers and retailers
§ 58.1-611. Credit for taxes paid in another state
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear
§ 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction
§ 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined
§ 58.1-613. Dealers' certificates of registration
§ 58.1-614. (Contingent expiration date -- see note*) Vending machine sales
§ 58.1-614. (Contingent effective date -- see note*) Vending machine sales
§ 58.1-615. Returns by dealers
§ 58.1-616. Payment to accompany dealer's return
§ 58.1-618. Assessment based on estimate
§ 58.1-623. Sales or leases presumed subject to tax; exemption certificates
§ 58.1-623.01. Online access to dealers' certificate of registration numbers
§ 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties
§ 58.1-623.2. Cigarette exemption certificate
§ 58.1-624. Direct payment permits
§ 58.1-626.1. Absorption of tax permitted
§ 58.1-628.2. Adjustment to the rate of tax imposed under this chapter
§ 58.1-631. Jeopardy assessment
§ 58.1-632. Memorandum of lien
§ 58.1-634. Period of limitations
§ 58.1-635. Failure to file return; fraudulent return; civil penalties
§ 58.1-636. Penalty for failure to file return or making false return