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Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-523: Department to aid in collection of sums due claimant agencies through setoff

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Where this section sits in the code
  1. Title 58.1. TAXATION
  2. Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
  3. Chapter 3. INCOME TAX
  4. Article 21. SETOFF DEBT COLLECTION ACT

Subject to the limitations contained in this article, the Department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds belonging to the debtor from the Department by the sum certified by the claimant agency as due and owing.Code 1950, § 58-19.10; 1981, c. 408; 1982, c. 621; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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