VA HB1080

Requires the Virginia Department of Taxation to wait at least 60 days after requesting information from a taxpayer before filing a memorandum of lien for unpaid taxes or fees

Mandates that the Department fully process all information received from a taxpayer before filing any lien against them

Maintains the existing requirement that taxpayers receive at least 10 days' prior notice before a lien is filed, unless the Tax Commissioner determines collection would be jeopardized by providing notice

Applies to liens filed for unpaid taxes, fees, penalties, and interest that remain delinquent more than 30 days after becoming due