Va. Code § 58.1-632
Current with changes from the 2024 legislative session through ch. 845
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.
Va. Code § 58.1-632