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Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 3. Income Tax » Article 21. Setoff Debt Collection Act » § 58.1-523. Department to aid in collection of sums due claimant agencies through setoff

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Code of Virginia
Title 58.1. Taxation
Chapter 3. Income Tax

1/23/2025

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

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.

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.