The employer should begin withholding on the next pay period after receipt of the tax lien. The taxpayer must contact their employer's payroll department to find out exactly when the deduction will begin.
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There are no provisions in the Code of Virginia that require a warning to the taxpayer. The Code of Virginia §58.1-3912 (see Legal Collections page) addresses the mailing of bills. Prior to mailing the lien, the original tax bill and several delinquent notices are sent to the taxpayer. This gives the taxpayer the opportunity to pay or contact the Treasurer's Office to make acceptable payment arrangements.
All names that appear on the registration are equally liable for payment of taxes.
This is not a garnishment; Code of Virginia §58.1-3952 (see Legal Collections page) gives the Treasurer the authority to take such action without going through due process.
Upon receipt of the lien. The taxpayer's lien clearly states: "If you do not want your employer to deduct, you must pay immediately." The employer must take deductions from the first pay period following receipt of the lien. Tax liens have an issue and return date. Some taxpayers incorrectly believe that they have until the return date to pay or that their employer can wait until the last pay period to deduct the amount owed.
In order to prevent the employer from deducting the lien amount, the taxpayer must pay this amount immediately by cash, money order, or certified check.
Employers should deduct 100% of the net pay from each paycheck until the lien is paid in full. If the taxpayer resigns and the employer did not withhold the full amount available from each paycheck, the employer can be held liable for payment.
Yes, however any amount agreed upon will have to be deducted by your employer. The taxpayer should provide the name and the fax number of their payroll department to the Treasurer's Office so that we can notify the employer of the correct amount to deduct per pay period.
Once the lien has been issued, the payment must come directly from the employer.
On company letterhead or on the lien notice, indicate the date of termination, last known mailing address, any contact information, and the name and address of the former employee's new employer, if known.
City of Chesapeake Treasurer's OfficeP.O. Box 16495Chesapeake, VA 23328-6495