{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-527.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-527.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-527.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-527.html"}],"law_id":85890,"edition_id":1,"section_id":85890,"structure_id":13797,"section_number":"58.1-527","catch_line":"Appeals from hearings","history":"Code 1950, \u00a7 58-19.14; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc. 363, 413, 573; 2021, Sp. Sess. I, c. 489.","full_text":"A\n\nWithin 30 days after the decision of the claimant agency upon a hearing pursuant to § 58.1-526 has become final, the debtor aggrieved thereby may secure judicial review thereof by commencing an action in the circuit court of the county or of the city, or if the city has no circuit court, then in the circuit court of the county in which such city is geographically located, in which the debtor resides or in which the principal office of the claimant agency is geographically located. In such action against the claimant agency for review of its decision, the claimant agency shall be named a defendant in a petition for judicial review. This section shall not be construed to confer jurisdiction on the circuit court to review questions of federal income tax law when the claimant agency is the Internal Revenue Service.B\n\nSuch petition shall also state the grounds upon which review is sought and shall be served upon the head of the claimant agency or upon such person as the claimant agency may designate. With its answer, the claimant agency shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the findings of the claimant agency as to the facts shall be sustained if supported by the evidence. Such actions and the questions so certified shall be heard in a summary manner at the earliest possible date. An appeal may be taken from the decision of such court to the Court of Appeals in conformity with the general law governing appeals in equity cases.C\n\nIt shall not be necessary in any proceeding under this section to enter exceptions to the rulings of the claimant agency, and no bond shall be required upon an appeal to any court.D\n\nNotwithstanding the other provisions of this section, if the claimant agency is otherwise subject to the Administrative Process Act (§ 2.2-4000 et seq.), appeals of such agency’s decision as it relates to the debtor shall be held in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.","order_by":null,"text":{"0":{"id":307654,"text":"Within 30 days after the decision of the claimant agency upon a hearing pursuant to § 58.1-526 has become final, the debtor aggrieved thereby may secure judicial review thereof by commencing an action in the circuit court of the county or of the city, or if the city has no circuit court, then in the circuit court of the county in which such city is geographically located, in which the debtor resides or in which the principal office of the claimant agency is geographically located. In such action against the claimant agency for review of its decision, the claimant agency shall be named a defendant in a petition for judicial review. This section shall not be construed to confer jurisdiction on the circuit court to review questions of federal income tax law when the claimant agency is the Internal Revenue Service.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":307655,"text":"Such petition shall also state the grounds upon which review is sought and shall be served upon the head of the claimant agency or upon such person as the claimant agency may designate. With its answer, the claimant agency shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the findings of the claimant agency as to the facts shall be sustained if supported by the evidence. Such actions and the questions so certified shall be heard in a summary manner at the earliest possible date. An appeal may be taken from the decision of such court to the Court of Appeals in conformity with the general law governing appeals in equity cases.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":307656,"text":"It shall not be necessary in any proceeding under this section to enter exceptions to the rulings of the claimant agency, and no bond shall be required upon an appeal to any court.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":307657,"text":"Notwithstanding the other provisions of this section, if the claimant agency is otherwise subject to the Administrative Process Act (§ 2.2-4000 et seq.), appeals of such agency’s decision as it relates to the debtor shall be held in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-527\/","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>, 413<\/a>, and 573<\/a>.<\/p>","references":false,"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":69646,"section_number":"2.2-4025","catch_line":"Exemptions operation of this article; limitations","order_by":null,"url":"\/2.2-4025\/"},{"id":84436,"section_number":"58.1-526","catch_line":"Hearing procedure","order_by":null,"url":"\/58.1-526\/"}],"permalink":{"id":254107,"object_type":"law","relational_id":85890,"identifier":"58.1-527","token":"58.1\/I\/3\/21\/58.1-527","url":"\/58.1-527\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-527\/","token":"58.1\/I\/3\/21\/58.1-527","dublin_core":{"Title":"Appeals from hearings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-527","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Within 30 days after the decision of the claimant agency<\/span> upon a hearing<\/span> pursuant to § 58.1-526<\/a> has become final, the debtor<\/span> aggrieved thereby may secure judicial review thereof by commencing an action in the circuit<\/span> court<\/span> of the county or of the city, or if the city has no circuit<\/span> court<\/span>, then in the circuit<\/span> court<\/span> of the county in which such city is geographically located, in which the debtor<\/span> resides or in which the principal office of the claimant agency<\/span> is geographically located. In such action against the claimant agency<\/span> for review of its decision, the claimant agency<\/span> shall be named a defendant<\/span> in a petition<\/span> for judicial review. This section shall not be construed to confer jurisdiction<\/span> on the circuit<\/span> court<\/span> to review questions of federal income tax law<\/span> when the claimant agency<\/span> is the Internal Revenue Service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Such petition<\/span> shall also state the grounds upon which review is sought and shall be served upon the head of the claimant agency<\/span> or upon such person as the claimant agency<\/span> may designate. With its answer, the claimant agency<\/span> shall certify and file with the court<\/span> all documents and papers and a transcript<\/span> of all testimony<\/span> taken in the matter, together with its findings<\/span> of fact<\/span> and decision therein. In any judicial proceedings under this article, the findings<\/span> of the claimant agency<\/span> as to the facts<\/span> shall be sustained if supported by the evidence<\/span>. Such actions and the questions so certified shall be heard in a summary manner at the earliest possible date. An appeal<\/span> may be taken from the decision of such court<\/span> to the Court<\/span> of Appeals<\/span> in conformity with the general law<\/span> governing appeals<\/span> in equity<\/span> cases. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> It shall not be necessary in any proceeding under this section to enter exceptions to the rulings of the claimant agency<\/span>, and no bond<\/span> shall be required upon an appeal<\/span> to any court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the other provisions of this section, if the claimant agency<\/span> is otherwise subject to the Administrative Process Act (§ 2.2-4000<\/a> et seq.), appeals<\/span> of such agency’s decision as it relates to the debtor<\/span> shall be held in accordance with Article 5 (§ 2.2-4025<\/a> et seq.) of the Administrative Process Act. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPEALS FROM HEARINGS (\u00a7 58.1-527)\n\nA. Within 30 days after the decision of the claimant agency upon a hearing\npursuant to § 58.1-526 has become final, the debtor aggrieved thereby may\nsecure judicial review thereof by commencing an action in the circuit court of\nthe county or of the city, or if the city has no circuit court, then in the\ncircuit court of the county in which such city is geographically located, in\nwhich the debtor resides or in which the principal office of the claimant agency\nis geographically located. In such action against the claimant agency for review\nof its decision, the claimant agency shall be named a defendant in a petition\nfor judicial review. This section shall not be construed to confer jurisdiction\non the circuit court to review questions of federal income tax law when the\nclaimant agency is the Internal Revenue Service.\n\nB. Such petition shall also state the grounds upon which review is sought and\nshall be served upon the head of the claimant agency or upon such person as the\nclaimant agency may designate. With its answer, the claimant agency shall\ncertify and file with the court all documents and papers and a transcript of all\ntestimony taken in the matter, together with its findings of fact and decision\ntherein. In any judicial proceedings under this article, the findings of the\nclaimant agency as to the facts shall be sustained if supported by the evidence.\nSuch actions and the questions so certified shall be heard in a summary manner\nat the earliest possible date. An appeal may be taken from the decision of such\ncourt to the Court of Appeals in conformity with the general law governing\nappeals in equity cases.\n\nC. It shall not be necessary in any proceeding under this section to enter\nexceptions to the rulings of the claimant agency, and no bond shall be required\nupon an appeal to any court.\n\nD. Notwithstanding the other provisions of this section, if the claimant agency\nis otherwise subject to the Administrative Process Act (§ 2.2-4000 et\nseq.), appeals of such agency’s decision as it relates to the debtor shall\nbe held in accordance with Article 5 (§ 2.2-4025 et seq.) of the\nAdministrative Process Act.\n\nHISTORY: Code 1950, \u00a7 58-19.14; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996,\ncc. 363, 413, 573; 2021, Sp. Sess. I, c. 489.","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}}