{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-520.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-520.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-520.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-520.html"}],"law_id":57268,"edition_id":1,"section_id":57268,"structure_id":13797,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","history":"Code 1950, \u00a7 58-19.7; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984, cc. 269, 675; 1986, c. 322; 1988, c. 544; 1989, cc. 77, 245; 1994, c. 197; 1996, cc. 363, 413; 2009, cc. 571, 787; 2013, c. 766; 2020, c. 900.","full_text":"As used in this article:\n\t\t“Claimant agency” means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program.\n\t\t“Debtor” means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy.\n\t\t“Delinquent debt” means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made.\n\t\t“Mailing date of notice” means the date of notice appearing thereon.\n\t\t“Refund” means any individual’s (i) Virginia state or local income tax refund payable pursuant to \u00a7 58.1-309 or (ii) federal income tax refund payable pursuant to \u00a7 6402 of the Internal Revenue Code. This term also includes any refund belonging to a debtor resulting from the filing of a joint income tax return or a refund belonging to a debtor resulting from the filing of a return where married individuals have elected to file a combined return and separately state their Virginia taxable incomes under the provisions of subdivision B 2 of \u00a7 58.1-324.","order_by":null,"text":{"0":{"id":209790,"text":"As used in this article:\n\t\t“Claimant agency” means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program.\n\t\t“Debtor” means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy.\n\t\t“Delinquent debt” means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made.\n\t\t“Mailing date of notice” means the date of notice appearing thereon.\n\t\t“Refund” means any individual’s (i) Virginia state or local income tax refund payable pursuant to \u00a7 58.1-309 or (ii) federal income tax refund payable pursuant to \u00a7 6402 of the Internal Revenue Code. This term also includes any refund belonging to a debtor resulting from the filing of a joint income tax return or a refund belonging to a debtor resulting from the filing of a return where married individuals have elected to file a combined return and separately state their Virginia taxable incomes under the provisions of subdivision B 2 of \u00a7 58.1-324.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13797,"edition_id":1,"name":"Setoff Debt Collection Act","identifier":"21","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:45:54","date_modified":"2026-06-26 03:45:54","permalink":{"id":254073,"object_type":"structure","relational_id":13797,"identifier":"21","token":"58.1\/I\/3\/21","url":"\/58.1\/I\/3\/21\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57268,"structure_id":13797,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","url":"\/58.1-520\/","token":"58.1\/I\/3\/21\/58.1-520","metadata":false},{"id":85150,"structure_id":13797,"section_number":"58.1-520.1","catch_line":"Recovery of administrative costs","url":"\/58.1-520.1\/","token":"58.1\/I\/3\/21\/58.1-520.1","metadata":false},{"id":83424,"structure_id":13797,"section_number":"58.1-521","catch_line":"Remedy additional; mandatory usage; obtaining identifying information","url":"\/58.1-521\/","token":"58.1\/I\/3\/21\/58.1-521","metadata":false},{"id":79236,"structure_id":13797,"section_number":"58.1-522","catch_line":"Participation in setoff program not permitted in certain instances","url":"\/58.1-522\/","token":"58.1\/I\/3\/21\/58.1-522","metadata":false},{"id":76318,"structure_id":13797,"section_number":"58.1-523","catch_line":"Department to aid in collection of sums due claimant agencies through setoff","url":"\/58.1-523\/","token":"58.1\/I\/3\/21\/58.1-523","metadata":false},{"id":69012,"structure_id":13797,"section_number":"58.1-524","catch_line":"Notification of Department by claimant agency; action of Department","url":"\/58.1-524\/","token":"58.1\/I\/3\/21\/58.1-524","metadata":false},{"id":64147,"structure_id":13797,"section_number":"58.1-525","catch_line":"Notification of intention to set off and right to hearing","url":"\/58.1-525\/","token":"58.1\/I\/3\/21\/58.1-525","metadata":false},{"id":84436,"structure_id":13797,"section_number":"58.1-526","catch_line":"Hearing procedure","url":"\/58.1-526\/","token":"58.1\/I\/3\/21\/58.1-526","metadata":false},{"id":85890,"structure_id":13797,"section_number":"58.1-527","catch_line":"Appeals from hearings","url":"\/58.1-527\/","token":"58.1\/I\/3\/21\/58.1-527","metadata":false},{"id":69445,"structure_id":13797,"section_number":"58.1-528","catch_line":"Certification of debt by claimant agency; finalization of setoff","url":"\/58.1-528\/","token":"58.1\/I\/3\/21\/58.1-528","metadata":false},{"id":54805,"structure_id":13797,"section_number":"58.1-529","catch_line":"Notice of final setoff","url":"\/58.1-529\/","token":"58.1\/I\/3\/21\/58.1-529","metadata":false},{"id":86299,"structure_id":13797,"section_number":"58.1-530","catch_line":"(Contingent effective date -- see Editor's note) Priorities in claims to be setoff","url":"\/58.1-530\/","token":"58.1\/I\/3\/21\/58.1-530","metadata":false},{"id":85971,"structure_id":13797,"section_number":"58.1-531","catch_line":"Disposition of proceeds collected; Department's annual statement of costs","url":"\/58.1-531\/","token":"58.1\/I\/3\/21\/58.1-531","metadata":false},{"id":77927,"structure_id":13797,"section_number":"58.1-531.1","catch_line":"Errors in setoff program","url":"\/58.1-531.1\/","token":"58.1\/I\/3\/21\/58.1-531.1","metadata":false},{"id":69888,"structure_id":13797,"section_number":"58.1-532","catch_line":"Accounting to claimant agency; confidentiality; credit to debtor's obligation","url":"\/58.1-532\/","token":"58.1\/I\/3\/21\/58.1-532","metadata":false},{"id":84365,"structure_id":13797,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","url":"\/58.1-533\/","token":"58.1\/I\/3\/21\/58.1-533","metadata":false},{"id":66617,"structure_id":13797,"section_number":"58.1-534","catch_line":"Rules and regulations","url":"\/58.1-534\/","token":"58.1\/I\/3\/21\/58.1-534","metadata":false},{"id":73852,"structure_id":13797,"section_number":"58.1-535","catch_line":"Application of funds on deposit","url":"\/58.1-535\/","token":"58.1\/I\/3\/21\/58.1-535","metadata":false}],"next_section":{"id":85150,"structure_id":13797,"section_number":"58.1-520.1","catch_line":"Recovery of administrative costs","url":"\/58.1-520.1\/","token":"58.1\/I\/3\/21\/58.1-520.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-520\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 408; in 1982, chapter 621; in 1983, chapter 545; in 1984, chapters 269 and 675; in 1986, chapter 322; in 1988, chapter 544; in 1989, chapters 77 and 245; in 1994, chapter 197<\/a>; in 1996, chapters 363<\/a> and 413<\/a>; in 2009, chapters 571<\/a> and 787<\/a>; in 2013, chapter 766<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":[{"id":82149,"section_number":"15.2-2119.4","catch_line":"Fees and charges for water and sewer services provided to a tenant or lessee of the property owner","order_by":null,"url":"\/15.2-2119.4\/"},{"id":56192,"section_number":"19.2-11.01","catch_line":"Crime victim and witness rights","order_by":null,"url":"\/19.2-11.01\/"},{"id":82621,"section_number":"19.2-305.1","catch_line":"Restitution for property damage or loss; community service","order_by":null,"url":"\/19.2-305.1\/"},{"id":80926,"section_number":"19.2-349","catch_line":"Responsibility for collections; clerks to report unsatisfied fines, etc.; duty of attorneys for Commonwealth; duties of Department of Taxation","order_by":null,"url":"\/19.2-349\/"},{"id":86548,"section_number":"2.2-3808","catch_line":"Collection, disclosure, or display of social security number; personal identifying information of donors; penalty","order_by":null,"url":"\/2.2-3808\/"},{"id":57579,"section_number":"2.2-518","catch_line":"Division of Debt Collection","order_by":null,"url":"\/2.2-518\/"},{"id":75069,"section_number":"33.2-1229","catch_line":"Penalties for violation","order_by":null,"url":"\/33.2-1229\/"},{"id":77242,"section_number":"53.1-127.5","catch_line":"Collection of fees owed; contract for collection; duties of Department of Taxation","order_by":null,"url":"\/53.1-127.5\/"},{"id":69768,"section_number":"58.1-3133","catch_line":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","order_by":null,"url":"\/58.1-3133\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"},{"id":62937,"section_number":"58.1-4020.1","catch_line":"Voluntary assignment of lottery prizes or pledge as collateral for a loan; requirements for the assignees and lenders","order_by":null,"url":"\/58.1-4020.1\/"},{"id":61896,"section_number":"58.1-4021","catch_line":"Deposit of moneys received by agents; performance of functions, etc., in connection with operation of lottery; compensation of agents","order_by":null,"url":"\/58.1-4021\/"},{"id":56528,"section_number":"58.1-4026","catch_line":"Set-off of debts to the Commonwealth from prizes","order_by":null,"url":"\/58.1-4026\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"},{"id":69113,"section_number":"63.2-1943","catch_line":"Appeal from decision of hearing officer","order_by":null,"url":"\/63.2-1943\/"}],"refers_to":[{"id":87093,"section_number":"58.1-309","catch_line":"Refund of overpayment","order_by":null,"url":"\/58.1-309\/"},{"id":76604,"section_number":"58.1-324","catch_line":"Married individuals","order_by":null,"url":"\/58.1-324\/"}],"permalink":{"id":254075,"object_type":"law","relational_id":57268,"identifier":"58.1-520","token":"58.1\/I\/3\/21\/58.1-520","url":"\/58.1-520\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-520\/","token":"58.1\/I\/3\/21\/58.1-520","dublin_core":{"Title":"(Contingent effective date) Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-520","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article:\n\t\t“Claimant agency<\/span>” means any administrative unit of state, county, city or town government, including department<\/span>, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit<\/span> or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program.\n\t\t“Debtor<\/span>” means any individual<\/span> having a delinquent debt<\/span> or account with any claimant agency<\/span> which obligation has not been satisfied by court order<\/span>, set aside by court order<\/span>, or discharged in bankruptcy<\/span>.\n\t\t“Delinquent debt<\/span>” means any liquidated sum due and owing any claimant agency<\/span>, or any restitution<\/span> ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract<\/span>, subrogation, tort<\/span>, operation of law<\/span>, or any other legal theory regardless of whether there is an outstanding judgment<\/span> for that sum which is legally collectible and for which a collection effort has been or is being made.\n\t\t“Mailing date of notice<\/span>” means the date of notice appearing thereon.\n\t\t“Refund<\/span>” means any individual<\/span>’s (i) Virginia state or local income tax refund<\/span> payable pursuant to \u00a7 58.1-309<\/a> or (ii) federal income tax refund<\/span> payable pursuant to \u00a7 6402 of the Internal Revenue Code. This term also includes any refund<\/span> belonging to a debtor<\/span> resulting from the filing of a joint income tax return or a refund<\/span> belonging to a debtor<\/span> resulting from the filing of a return where married individuals<\/span> have elected to file a combined return and separately state their Virginia taxable incomes under the provisions of subdivision B 2 of \u00a7 58.1-324<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE) DEFINITIONS (\u00a7 58.1-520)\n\nAs used in this article:\n\t\t“Claimant agency” means any administrative unit of state, county,\ncity or town government, including department, institution, commission,\nauthority, or the office of Executive Secretary of the Supreme Court, any\ncircuit or district court and the Internal Revenue Service. All state agencies\nand institutions shall participate in the setoff program.\n\t\t“Debtor” means any individual having a delinquent debt or account\nwith any claimant agency which obligation has not been satisfied by court order,\nset aside by court order, or discharged in bankruptcy.\n\t\t“Delinquent debt” means any liquidated sum due and owing any\nclaimant agency, or any restitution ordered paid to a clerk of the court\npursuant to Title 19.2, including any amount of court costs or fines which have\naccrued through contract, subrogation, tort, operation of law, or any other\nlegal theory regardless of whether there is an outstanding judgment for that sum\nwhich is legally collectible and for which a collection effort has been or is\nbeing made.\n\t\t“Mailing date of notice” means the date of notice appearing\nthereon.\n\t\t“Refund” means any individual’s (i) Virginia state or local\nincome tax refund payable pursuant to \u00a7 58.1-309 or (ii) federal income tax\nrefund payable pursuant to \u00a7 6402 of the Internal Revenue Code. This term also\nincludes any refund belonging to a debtor resulting from the filing of a joint\nincome tax return or a refund belonging to a debtor resulting from the filing of\na return where married individuals have elected to file a combined return and\nseparately state their Virginia taxable incomes under the provisions of\nsubdivision B 2 of \u00a7 58.1-324.\n\nHISTORY: Code 1950, \u00a7 58-19.7; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984,\ncc. 269, 675; 1986, c. 322; 1988, c. 544; 1989, cc. 77, 245; 1994, c. 197; 1996,\ncc. 363, 413; 2009, cc. 571, 787; 2013, c. 766; 2020, c. 900.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}