{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-525.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-525.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-525.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-525.html"}],"law_id":64147,"edition_id":1,"section_id":64147,"structure_id":13797,"section_number":"58.1-525","catch_line":"Notification of intention to set off and right to hearing","history":"Code 1950, \u00a7 58-19.12; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1986, c. 322; 1996, cc. 363, 413.","full_text":"A\n\nThe claimant agency, upon receipt of notification from the Department that a debtor is entitled to a refund, within ten days shall mail a written notification to the debtor at his or her last known address and shall send evidence of same in the manner required by rules promulgated by the Tax Commissioner to the Department of its assertion of rights to the refund or any part thereof. The notification shall inform the debtor of the claimant agency’s intention to direct the Department to apply the refund or any portion thereof against the debt certified as due and owing.B\n\nThe contents of the written notification to the debtor and the Department’s notification of the setoff claim shall clearly set forth the basis for the claim to the refund, the intention to apply the refund against the debt to the claimant agency, the debtor’s opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty days of the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and the fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default.C\n\nThe written application by the debtor for a hearing shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency.","order_by":null,"text":{"0":{"id":233547,"text":"The claimant agency, upon receipt of notification from the Department that a debtor is entitled to a refund, within ten days shall mail a written notification to the debtor at his or her last known address and shall send evidence of same in the manner required by rules promulgated by the Tax Commissioner to the Department of its assertion of rights to the refund or any part thereof. The notification shall inform the debtor of the claimant agency’s intention to direct the Department to apply the refund or any portion thereof against the debt certified as due and owing.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":233548,"text":"The contents of the written notification to the debtor and the Department’s notification of the setoff claim shall clearly set forth the basis for the claim to the refund, the intention to apply the refund against the debt to the claimant agency, the debtor’s opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty days of the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and the fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":233549,"text":"The written application by the debtor for a hearing shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-525\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1986, chapter 322; in 1996, chapters 363<\/a> and 413<\/a>.<\/p>","references":[{"id":69445,"section_number":"58.1-528","catch_line":"Certification of debt by claimant agency; finalization of setoff","order_by":null,"url":"\/58.1-528\/"}],"refers_to":false,"permalink":{"id":254099,"object_type":"law","relational_id":64147,"identifier":"58.1-525","token":"58.1\/I\/3\/21\/58.1-525","url":"\/58.1-525\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-525\/","token":"58.1\/I\/3\/21\/58.1-525","dublin_core":{"Title":"Notification of intention to set off and right to hearing","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-525","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The claimant agency<\/span>, upon receipt of notification from the Department<\/span> that a debtor<\/span> is entitled to a refund<\/span>, within ten days shall mail a written notification to the debtor<\/span> at his or her last known address and shall send evidence<\/span> of same in the manner required by rules promulgated by the Tax Commissioner<\/span> to the Department<\/span> of its assertion of rights to the refund<\/span> or any part thereof. The notification shall inform the debtor<\/span> of the claimant agency<\/span>’s intention to direct the Department<\/span> to apply the refund<\/span> or any portion thereof against the debt certified as due and owing. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The contents of the written notification to the debtor<\/span> and the Department<\/span>’s notification of the setoff claim shall clearly set forth the basis for the claim to the refund<\/span>, the intention to apply the refund<\/span> against the debt to the claimant agency<\/span>, the debtor<\/span>’s opportunity to give written notice of intent<\/span> to contest the validity of the claim before the claimant agency<\/span> within thirty days of the date of the mailing of the notice, the mailing address to which the application for a hearing<\/span> must be sent, and the fact<\/span> that failure to apply for a hearing<\/span> in writing within the thirty-day period will be deemed a waiver<\/span> of the opportunity to contest the claim causing final setoff by default<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The written application by the debtor<\/span> for a hearing<\/span> shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTIFICATION OF INTENTION TO SET OFF AND RIGHT TO HEARING (\u00a7 58.1-525)\n\nA. The claimant agency, upon receipt of notification from the Department that a\ndebtor is entitled to a refund, within ten days shall mail a written\nnotification to the debtor at his or her last known address and shall send\nevidence of same in the manner required by rules promulgated by the Tax\nCommissioner to the Department of its assertion of rights to the refund or any\npart thereof. The notification shall inform the debtor of the claimant\nagency’s intention to direct the Department to apply the refund or any\nportion thereof against the debt certified as due and owing.\n\nB. The contents of the written notification to the debtor and the\nDepartment’s notification of the setoff claim shall clearly set forth the\nbasis for the claim to the refund, the intention to apply the refund against the\ndebt to the claimant agency, the debtor’s opportunity to give written\nnotice of intent to contest the validity of the claim before the claimant agency\nwithin thirty days of the date of the mailing of the notice, the mailing address\nto which the application for a hearing must be sent, and the fact that failure\nto apply for a hearing in writing within the thirty-day period will be deemed a\nwaiver of the opportunity to contest the claim causing final setoff by default.\n\nC. The written application by the debtor for a hearing shall be effective upon\nmailing the application postage prepaid and properly addressed to the claimant\nagency.\n\nHISTORY: Code 1950, \u00a7 58-19.12; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1986,\nc. 322; 1996, cc. 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}}