§ 58.1-530 (Contingent effective date — see Editor’s note) Priorities in claims to be setoff
Priority in multiple claims to refunds allowed to be setoff under the provisions of this article shall be determined by the following classifications and in priority order as follows:
2. Claims filed by the Department of Social Services, Division of Child Support Enforcement;
3. Claims filed by any court or other administrative unit of state government;
5. Claims filed by the Internal Revenue Service. Priority for claims within the same classification shall be determined by the order in time in which the claimant agency filed a written notice with the Department of its intention to effect collection through setoff under this article. Claims filed by counties, cities and towns for an offset of the federal income tax refund shall be limited to claims for delinquent local taxes.
History
The record of this law’s original creation isn’t available online. It has been modified 5 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 408; in 1983, chapter 545; in 1984, chapter 675; in 1996, chapters 363 and 413; in 2009, chapters 571 and 787.
Code 1950, § 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996, cc. 363, 413; 2009, cc. 571, 787.