§ 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of releasefrom lien.
A. A lien shall arise as follows upon all property, real or personal, locatedin the Commonwealth of Virginia, of every decedent having a taxable estatewho fails to pay the tax imposed by this chapter:
1. In the case of a nonresident decedent having a taxable estate a lien shallnot arise automatically upon the death of the decedent.
2. In the case of a resident or nonresident decedent, such lien shall attachto the personal estate of the decedent only upon the Department's filing amemorandum in the clerk's office of the county or city wherein the decedentresided, and to the real estate only upon the filing of a memorandum in theclerk's office of the county or city wherein such real estate is located.
Such lien, once it attaches, shall be enforceable for a period not to exceedten years from the date of death of the decedent.
B. Such part of the property of a decedent as may at the time be subject tothe lien provided for under subsection A shall be divested of such lien tothe extent used for payment of charges against the estate or expenses of itsadministration allowed by the court having jurisdiction thereof.
C. Such part of the personal property of a decedent as may at the time besubject to the lien provided for under subsection A shall be divested of suchlien upon the conveyance or transfer of such property to a purchaser orholder of a security interest for an adequate and full consideration and suchlien shall then attach to the proceeds received for such property from suchpurchaser or holder of a security interest. Real property shall not bedivested of such lien except as provided in subsections B and D of thissection.
D. When any lien under this section has attached and the Department issatisfied that the tax liability, if any, of the estate has been fullydischarged, the Department shall issue a certificate releasing all propertyof such estate from the lien herein imposed; or, if the Department issatisfied that the tax liability of the estate has been provided for, itshall issue a certificate releasing any surplus property of such estate fromthe lien herein imposed.
(Code 1950, § 58-238.9; 1978, c. 838; 1979, c. 567; 1984, c. 675; 1987, c.373.)
§ 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of releasefrom lien.
A. A lien shall arise as follows upon all property, real or personal, locatedin the Commonwealth of Virginia, of every decedent having a taxable estatewho fails to pay the tax imposed by this chapter:
1. In the case of a nonresident decedent having a taxable estate a lien shallnot arise automatically upon the death of the decedent.
2. In the case of a resident or nonresident decedent, such lien shall attachto the personal estate of the decedent only upon the Department's filing amemorandum in the clerk's office of the county or city wherein the decedentresided, and to the real estate only upon the filing of a memorandum in theclerk's office of the county or city wherein such real estate is located.
Such lien, once it attaches, shall be enforceable for a period not to exceedten years from the date of death of the decedent.
B. Such part of the property of a decedent as may at the time be subject tothe lien provided for under subsection A shall be divested of such lien tothe extent used for payment of charges against the estate or expenses of itsadministration allowed by the court having jurisdiction thereof.
C. Such part of the personal property of a decedent as may at the time besubject to the lien provided for under subsection A shall be divested of suchlien upon the conveyance or transfer of such property to a purchaser orholder of a security interest for an adequate and full consideration and suchlien shall then attach to the proceeds received for such property from suchpurchaser or holder of a security interest. Real property shall not bedivested of such lien except as provided in subsections B and D of thissection.
D. When any lien under this section has attached and the Department issatisfied that the tax liability, if any, of the estate has been fullydischarged, the Department shall issue a certificate releasing all propertyof such estate from the lien herein imposed; or, if the Department issatisfied that the tax liability of the estate has been provided for, itshall issue a certificate releasing any surplus property of such estate fromthe lien herein imposed.
(Code 1950, § 58-238.9; 1978, c. 838; 1979, c. 567; 1984, c. 675; 1987, c.373.)
§ 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of releasefrom lien.
A. A lien shall arise as follows upon all property, real or personal, locatedin the Commonwealth of Virginia, of every decedent having a taxable estatewho fails to pay the tax imposed by this chapter:
1. In the case of a nonresident decedent having a taxable estate a lien shallnot arise automatically upon the death of the decedent.
2. In the case of a resident or nonresident decedent, such lien shall attachto the personal estate of the decedent only upon the Department's filing amemorandum in the clerk's office of the county or city wherein the decedentresided, and to the real estate only upon the filing of a memorandum in theclerk's office of the county or city wherein such real estate is located.
Such lien, once it attaches, shall be enforceable for a period not to exceedten years from the date of death of the decedent.
B. Such part of the property of a decedent as may at the time be subject tothe lien provided for under subsection A shall be divested of such lien tothe extent used for payment of charges against the estate or expenses of itsadministration allowed by the court having jurisdiction thereof.
C. Such part of the personal property of a decedent as may at the time besubject to the lien provided for under subsection A shall be divested of suchlien upon the conveyance or transfer of such property to a purchaser orholder of a security interest for an adequate and full consideration and suchlien shall then attach to the proceeds received for such property from suchpurchaser or holder of a security interest. Real property shall not bedivested of such lien except as provided in subsections B and D of thissection.
D. When any lien under this section has attached and the Department issatisfied that the tax liability, if any, of the estate has been fullydischarged, the Department shall issue a certificate releasing all propertyof such estate from the lien herein imposed; or, if the Department issatisfied that the tax liability of the estate has been provided for, itshall issue a certificate releasing any surplus property of such estate fromthe lien herein imposed.
(Code 1950, § 58-238.9; 1978, c. 838; 1979, c. 567; 1984, c. 675; 1987, c.373.)
