{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-524.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-524.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-524.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-524.html"}],"law_id":69012,"edition_id":1,"section_id":69012,"structure_id":13797,"section_number":"58.1-524","catch_line":"Notification of Department by claimant agency; action of Department","history":"Code 1950, \u00a7 58-19.11; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc. 363, 413.","full_text":"A\n\nA claimant agency seeking to attempt collection of a delinquent debt through setoff shall notify the Department and supply information necessary to identify the debtor whose refund is sought to be setoff. Notification to the Department and the furnishing of identifying information must occur on or before a date specified by the Department. The claimant agency shall verify that the delinquent debt is valid before notifying the Department requesting setoff, and shall promptly notify the Department when subsequent payments or other events render all or a portion of the debt invalid.B\n\nThe Department, upon receipt of notification, shall determine whether the debtor to the claimant agency is entitled to a refund from the Department. Upon determination by the Department that a debtor specified by the claimant agency qualifies for such a refund, the Department shall notify the claimant agency that a refund is pending, specify its sum, and indicate the debtor’s address as listed on the tax return.C\n\nThe Department, upon certification as hereinafter provided in this article, shall set off the certified debt against the refund to which the debtor would otherwise be entitled.","order_by":null,"text":{"0":{"id":249785,"text":"A claimant agency seeking to attempt collection of a delinquent debt through setoff shall notify the Department and supply information necessary to identify the debtor whose refund is sought to be setoff. Notification to the Department and the furnishing of identifying information must occur on or before a date specified by the Department. The claimant agency shall verify that the delinquent debt is valid before notifying the Department requesting setoff, and shall promptly notify the Department when subsequent payments or other events render all or a portion of the debt invalid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":249786,"text":"The Department, upon receipt of notification, shall determine whether the debtor to the claimant agency is entitled to a refund from the Department. Upon determination by the Department that a debtor specified by the claimant agency qualifies for such a refund, the Department shall notify the claimant agency that a refund is pending, specify its sum, and indicate the debtor’s address as listed on the tax return.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":249787,"text":"The Department, upon certification as hereinafter provided in this article, shall set off the certified debt against the refund to which the debtor would otherwise be entitled.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-524\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1984, chapter 675; in 1996, chapters 363<\/a> and 413<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":254095,"object_type":"law","relational_id":69012,"identifier":"58.1-524","token":"58.1\/I\/3\/21\/58.1-524","url":"\/58.1-524\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-524\/","token":"58.1\/I\/3\/21\/58.1-524","dublin_core":{"Title":"Notification of Department by claimant agency; action of Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-524","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A claimant agency<\/span> seeking to attempt collection of a delinquent debt<\/span> through setoff shall notify the Department<\/span> and supply information necessary to identify the debtor<\/span> whose refund<\/span> is sought to be setoff. Notification to the Department<\/span> and the furnishing of identifying information must occur on or before a date specified by the Department<\/span>. The claimant agency<\/span> shall verify that the delinquent debt<\/span> is valid before notifying the Department<\/span> requesting setoff, and shall promptly notify the Department<\/span> when subsequent payments or other events render all or a portion of the debt invalid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Department<\/span>, upon receipt of notification, shall determine whether the debtor<\/span> to the claimant agency<\/span> is entitled to a refund<\/span> from the Department<\/span>. Upon determination by the Department<\/span> that a debtor<\/span> specified by the claimant agency<\/span> qualifies for such a refund<\/span>, the Department<\/span> shall notify the claimant agency<\/span> that a refund<\/span> is pending, specify its sum, and indicate the debtor<\/span>’s address as listed on the tax return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span>, upon certification as hereinafter provided in this article, shall set off the certified debt against the refund<\/span> to which the debtor<\/span> would otherwise be entitled. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTIFICATION OF DEPARTMENT BY CLAIMANT AGENCY; ACTION OF DEPARTMENT (\u00a7\n58.1-524)\n\nA. A claimant agency seeking to attempt collection of a delinquent debt through\nsetoff shall notify the Department and supply information necessary to identify\nthe debtor whose refund is sought to be setoff. Notification to the Department\nand the furnishing of identifying information must occur on or before a date\nspecified by the Department. The claimant agency shall verify that the\ndelinquent debt is valid before notifying the Department requesting setoff, and\nshall promptly notify the Department when subsequent payments or other events\nrender all or a portion of the debt invalid.\n\nB. The Department, upon receipt of notification, shall determine whether the\ndebtor to the claimant agency is entitled to a refund from the Department. Upon\ndetermination by the Department that a debtor specified by the claimant agency\nqualifies for such a refund, the Department shall notify the claimant agency\nthat a refund is pending, specify its sum, and indicate the debtor’s\naddress as listed on the tax return.\n\nC. The Department, upon certification as hereinafter provided in this article,\nshall set off the certified debt against the refund to which the debtor would\notherwise be entitled.\n\nHISTORY: Code 1950, \u00a7 58-19.11; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996,\ncc. 363, 413.","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}}