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Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 3. Income Tax
11/2/2024

§ 58.1-532. Accounting to claimant agency; confidentiality; credit to debtor's obligation.

A. Simultaneously with the transmittal of proceeds collected to a claimant agency, the Department shall provide the agency with an accounting of the setoffs finalized for which payment is being made. The accounting, whenever possible, shall include the full names of the debtors and the debtors' social security numbers. No federal tax return information shall be divulged by the Department under any circumstances.

B. Upon receipt by a claimant agency of proceeds collected on a claimant agency's behalf by the Department and an accounting of the proceeds as specified under this section, the claimant agency shall credit the debtor's obligation.

Code 1950, § 58-19.19; 1981, c. 408; 1982, c. 621; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.