{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-908.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-908.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-908.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-908.html"}],"law_id":372622,"edition_id":2,"section_id":372622,"structure_id":53005,"section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","history":"Code 1950, \u00a7 58-238.9; 1978, c. 838; 1979, c. 567; 1984, c. 675; 1987, c. 373.","full_text":"A\n\nA lien shall arise as follows upon all property, real or personal, located in the Commonwealth of Virginia, of every decedent having a taxable estate who fails to pay the tax imposed by this chapter:\n\n1\n\nIn the case of a nonresident decedent having a taxable estate a lien shall not arise automatically upon the death of the decedent.\n\n2\n\nIn the case of a resident or nonresident decedent, such lien shall attach to the personal estate of the decedent only upon the Department’s filing a memorandum in the clerk’s office of the county or city wherein the decedent resided, and to the real estate only upon the filing of a memorandum in the clerk’s office of the county or city wherein such real estate is located.\n\t\t\t\tSuch lien, once it attaches, shall be enforceable for a period not to exceed ten years from the date of death of the decedent.\n\nB\n\nSuch part of the property of a decedent as may at the time be subject to the lien provided for under subsection A shall be divested of such lien to the extent used for payment of charges against the estate or expenses of its administration allowed by the court having jurisdiction thereof.\n\nC\n\nSuch part of the personal property of a decedent as may at the time be subject to the lien provided for under subsection A shall be divested of such lien upon the conveyance or transfer of such property to a purchaser or holder of a security interest for an adequate and full consideration and such lien shall then attach to the proceeds received for such property from such purchaser or holder of a security interest. Real property shall not be divested of such lien except as provided in subsections B and D of this section.\n\nD\n\nWhen any lien under this section has attached and the Department is satisfied that the tax liability, if any, of the estate has been fully discharged, the Department shall issue a certificate releasing all property of such estate from the lien herein imposed; or, if the Department is satisfied that the tax liability of the estate has been provided for, it shall issue a certificate releasing any surplus property of such estate from the lien herein imposed.\n\n","order_by":null,"text":{"0":{"id":1389724,"text":"A lien shall arise as follows upon all property, real or personal, located in the Commonwealth of Virginia, of every decedent having a taxable estate who fails to pay the tax imposed by this chapter:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":1389725,"text":"In the case of a nonresident decedent having a taxable estate a lien shall not arise automatically upon the death of the decedent.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":1389726,"text":"In the case of a resident or nonresident decedent, such lien shall attach to the personal estate of the decedent only upon the Department’s filing a memorandum in the clerk’s office of the county or city wherein the decedent resided, and to the real estate only upon the filing of a memorandum in the clerk’s office of the county or city wherein such real estate is located.\n\t\t\t\tSuch lien, once it attaches, shall be enforceable for a period not to exceed ten years from the date of death of the decedent.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":1389727,"text":"Such part of the property of a decedent as may at the time be subject to the lien provided for under subsection A shall be divested of such lien to the extent used for payment of charges against the estate or expenses of its administration allowed by the court having jurisdiction thereof.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":1389728,"text":"Such part of the personal property of a decedent as may at the time be subject to the lien provided for under subsection A shall be divested of such lien upon the conveyance or transfer of such property to a purchaser or holder of a security interest for an adequate and full consideration and such lien shall then attach to the proceeds received for such property from such purchaser or holder of a security interest. Real property shall not be divested of such lien except as provided in subsections B and D of this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":1389729,"text":"When any lien under this section has attached and the Department is satisfied that the tax liability, if any, of the estate has been fully discharged, the Department shall issue a certificate releasing all property of such estate from the lien herein imposed; or, if the Department is satisfied that the tax liability of the estate has been provided for, it shall issue a certificate releasing any surplus property of such estate from the lien herein imposed.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":53005,"edition_id":2,"name":"Substantive Provisions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":53004,"metadata":{"child_laws":13,"child_structures":0},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482097,"object_type":"structure","relational_id":53005,"identifier":"1","token":"58.1\/I\/9\/1","url":"\/58.1\/I\/9\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53004,"edition_id":2,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":9,"parent_id":52818,"metadata":{"child_laws":39,"child_structures":5},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482095,"object_type":"structure","relational_id":53004,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372614,"structure_id":53005,"section_number":"58.1-900","catch_line":"Title","url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","metadata":false},{"id":372615,"structure_id":53005,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},{"id":372616,"structure_id":53005,"section_number":"58.1-902","catch_line":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902","metadata":false},{"id":372617,"structure_id":53005,"section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903","metadata":false},{"id":372618,"structure_id":53005,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904","metadata":false},{"id":372619,"structure_id":53005,"section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","url":"\/58.1-905\/","token":"58.1\/I\/9\/1\/58.1-905","metadata":false},{"id":372620,"structure_id":53005,"section_number":"58.1-906","catch_line":"Amended returns","url":"\/58.1-906\/","token":"58.1\/I\/9\/1\/58.1-906","metadata":false},{"id":372621,"structure_id":53005,"section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907","metadata":false},{"id":372622,"structure_id":53005,"section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908","metadata":false},{"id":372623,"structure_id":53005,"section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","metadata":false},{"id":372624,"structure_id":53005,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","metadata":false},{"id":372625,"structure_id":53005,"section_number":"58.1-911","catch_line":"Final account","url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911","metadata":false},{"id":372626,"structure_id":53005,"section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912","metadata":false}],"previous_section":{"id":372621,"structure_id":53005,"section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907","metadata":false},"next_section":{"id":372623,"structure_id":53005,"section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-908\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1978, chapter 838; in 1979, chapter 567; in 1984, chapter 675; in 1987, chapter 373.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482131,"object_type":"law","relational_id":372622,"identifier":"58.1-908","token":"58.1\/I\/9\/1\/58.1-908","url":"\/58.1-908\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908","dublin_core":{"Title":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-908","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A lien<\/span> shall arise as follows upon all property, real or personal, located in the Commonwealth of Virginia, of every decedent<\/span> having a taxable estate<\/span> who fails to pay the tax imposed by this chapter: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> In the case of a nonresident<\/span> decedent<\/span> having a taxable estate<\/span> a lien<\/span> shall not arise automatically upon the death of the decedent<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In the case of a resident<\/span> or nonresident<\/span> decedent<\/span>, such lien<\/span> shall attach to the personal estate of the decedent<\/span> only upon the Department<\/span>’s filing a memorandum<\/span> in the clerk’s office of the county or city wherein the decedent<\/span> resided, and to the real estate only upon the filing of a memorandum<\/span> in the clerk’s office of the county or city wherein such real estate is located.\n\t\t\t\tSuch lien<\/span>, once it attaches, shall be enforceable for a period not to exceed ten years from the date of death of the decedent<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Such part of the property of a decedent<\/span> as may at the time be subject to the lien<\/span> provided for under subsection A shall be divested of such lien<\/span> to the extent used for payment of charges against the estate or expenses of its administration allowed by the court<\/span> having jurisdiction<\/span> thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Such part of the personal property of a decedent<\/span> as may at the time be subject to the lien<\/span> provided for under subsection A shall be divested of such lien<\/span> upon the conveyance or transfer of such property to a purchaser or holder of a security interest for an adequate and full consideration and such lien<\/span> shall then attach to the proceeds received for such property from such purchaser or holder of a security interest. Real property shall not be divested of such lien<\/span> except as provided in subsections B and D of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> When any lien<\/span> under this section has attached and the Department<\/span> is satisfied that the tax liability, if any, of the estate has been fully discharged, the Department<\/span> shall issue<\/span> a certificate releasing all property of such estate from the lien<\/span> herein imposed; or, if the Department<\/span> is satisfied that the tax liability of the estate has been provided for, it shall issue<\/span> a certificate releasing any surplus property of such estate from the lien<\/span> herein imposed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNONPAYMENT OF TAX; LIEN FOR UNPAID TAXES; CERTIFICATE OF RELEASE FROM LIEN (\u00a7\n58.1-908)\n\nA. A lien shall arise as follows upon all property, real or personal, located in\nthe Commonwealth of Virginia, of every decedent having a taxable estate who\nfails to pay the tax imposed by this chapter:\n\n 1. In the case of a nonresident decedent having a taxable estate a lien shall\n not arise automatically upon the death of the decedent.\n\n 2. In the case of a resident or nonresident decedent, such lien shall attach\n to the personal estate of the decedent only upon the Department’s filing\n a memorandum in the clerk’s office of the county or city wherein the\n decedent resided, and to the real estate only upon the filing of a memorandum\n in the clerk’s office of the county or city wherein such real estate is\n located.\n \t\t\t\tSuch lien, once it attaches, shall be enforceable for a period not to\n exceed ten years from the date of death of the decedent.\n\nB. Such part of the property of a decedent as may at the time be subject to the\nlien provided for under subsection A shall be divested of such lien to the\nextent used for payment of charges against the estate or expenses of its\nadministration allowed by the court having jurisdiction thereof.\n\nC. Such part of the personal property of a decedent as may at the time be\nsubject to the lien provided for under subsection A shall be divested of such\nlien upon the conveyance or transfer of such property to a purchaser or holder\nof a security interest for an adequate and full consideration and such lien\nshall then attach to the proceeds received for such property from such purchaser\nor holder of a security interest. Real property shall not be divested of such\nlien except as provided in subsections B and D of this section.\n\nD. When any lien under this section has attached and the Department is satisfied\nthat the tax liability, if any, of the estate has been fully discharged, the\nDepartment shall issue a certificate releasing all property of such estate from\nthe lien herein imposed; or, if the Department is satisfied that the tax\nliability of the estate has been provided for, it shall issue a certificate\nreleasing any surplus property of such estate from the lien herein imposed.\n\nHISTORY: Code 1950, \u00a7 58-238.9; 1978, c. 838; 1979, c. 567; 1984, c. 675; 1987,\nc. 373.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}