ROANOKE TIMES

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: FRIDAY, April 13, 1990                   TAG: 9004130670
SECTION: VIRGINIA                    PAGE: B3   EDITION: BEDFORD/FRANKLIN 
SOURCE: Associated Press
DATELINE: RICHMOND                                LENGTH: Short


PADLOCKS AWAIT TAX DELIQUENTS

Businesses that failed to take advantage of the state's two-month tax amnesty program now face the prospect of being padlocked and sold if they don't pay delinquent taxes, state Tax Commissioner W.H. Forst said Thursday.

About 5,700 businesses still owe a total of more than $13 million in back taxes, and padlock notices will be mailed today to the eight most chronic delinquents, Forst said.

The notices will advise the businesses they have 10 days to pay their taxes. During that period, the Virginia Department of Taxation will conduct a hearing to give the businesses a chance to show why they should not be padlocked.

"They have only three alternatives," Forst said. "They can pay all the back taxes, agree to enter a partial payment agreement if they haven't already defaulted on one, or obtain a surety bond that also would involve a payment plan."



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