Bulletin Number
VTB 85-1
Tax Type
General Provisions
Description
New Lien Procedures under §58.1-1804
Topic
Collection of Tax
Date Issued
01-11-1985
New Lien Procedures under §58.1-1804
In the course of recodifying Title 58 of the Code of Virginia some changes were made to the sections authorizing the Department to collect delinquent assessments directly from bank accounts and other property of the taxpayer in the hands of a third party.
Virginia Code §§ 58.1-1804 and 58.1-1821 now require the Department to send to the taxpayer a copy of the application to the third party and a notice of remedies available to the taxpayer. The Department is authorized to consider administratively claims that collection is being attempted from funds which are exempt from civil process. The $20 fee allowed to the third party remains unchanged.
The Department will mail a copy of the application and Notice of remedies to the taxpayer the same day the application is mailed to the third party. The notice of remedies will state that any process exemption claims should be made within seven days of the application. The Department will attempt to resolve any process exemption claim within fourteen days of the application.
The application will direct the third party to pay any funds of the taxpayer to the Department by a date that is fifteen days from the date of the application.
If you have any questions about this procedure, please call (804)257-8032.
Tax Bulletins