{"data":{"id":"us-wv/w.-va.-code-14-1a-2","jurisdiction":"us-wv","citation":"W. Va. Code § 14-1A-2","heading":"Definitions.","body":"For purposes of this article, the term:\n“Auditor” means the State Auditor;\n“Debt” means the obligations, other than income tax obligations or local government obligations, owed to the state which a spending unit has not been able to collect within a minimum of one hundred eighty days of the date on which the obligation was created;\n“Division” means the Debt Resolution Services Division, created by this article;\n“Offset” means the capture and diversion of a payment due to a vendor, contractor or taxpayer from the state to satisfy an outstanding obligation owed by them to the state; and\n“United States Treasury Offset Program” means the reciprocal debt collection offset program between the federal government and the State of West Virginia authorized by section thirty-seven, article one of this chapter.","path":["CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE.","ARTICLE 1A. DEBT RESOLUTION SERVICES."],"source_url":"https://code.wvlegislature.gov/14-1A-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:30Z","sha256":"d04a183137552e8b82f62894e737e37acaacc40db0829aee67e9d0d3469664af","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-14-1a-1","next":"us-wv/w.-va.-code-14-1a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}