{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-530.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-530.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-530.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-530.html"}],"law_id":86299,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996, cc. 363, 413; 2009, cc. 571, 787.","full_text":"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:\n\n1\n\nClaims of the Department;2\n\nClaims filed by the Department of Social Services, Division of Child Support Enforcement;3\n\nClaims filed by any court or other administrative unit of state government;4\n\nClaims filed by any county, city, or town; and5\n\nClaims filed by the Internal Revenue Service.\n\t\t\tPriority 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.","order_by":null,"text":{"0":{"id":309064,"text":"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:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":309065,"text":"Claims of the Department;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":309066,"text":"Claims filed by the Department of Social Services, Division of Child Support Enforcement;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":309067,"text":"Claims filed by any court or other administrative unit of state government;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":309068,"text":"Claims filed by any county, city, or town; and","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":309069,"text":"Claims filed by the Internal Revenue Service.\n\t\t\tPriority 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.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-530\/","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 1983, chapter 545; in 1984, chapter 675; in 1996, chapters 363<\/a> and 413<\/a>; in 2009, chapters 571<\/a> and 787<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":254119,"object_type":"law","relational_id":86299,"identifier":"58.1-530","token":"58.1\/I\/3\/21\/58.1-530","url":"\/58.1-530\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-530\/","token":"58.1\/I\/3\/21\/58.1-530","dublin_core":{"Title":"(Contingent effective date — see Editor’s note) Priorities in claims to be setoff","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-530","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Priority in multiple claims to refunds<\/span> allowed to be setoff under the provisions of this article shall be determined by the following classifications and in priority order<\/span> as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Claims of the Department<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Claims filed by the Department<\/span> of Social Services, Division of Child Support Enforcement; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Claims filed by any court<\/span> or other administrative unit of state government; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Claims filed by any county, city, or town; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Claims filed by the Internal Revenue Service.\n\t\t\tPriority for claims within the same classification shall be determined by the order<\/span> in time in which the claimant agency<\/span> filed a written notice with the Department<\/span> 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<\/span> shall be limited to claims for delinquent local taxes. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE — SEE EDITOR’S NOTE) PRIORITIES IN CLAIMS\nTO BE SETOFF (\u00a7 58.1-530)\n\nPriority in multiple claims to refunds allowed to be setoff under the provisions\nof this article shall be determined by the following classifications and in\npriority order as follows:\n\n1. Claims of the Department;\n\n2. Claims filed by the Department of Social Services, Division of Child Support\nEnforcement;\n\n3. Claims filed by any court or other administrative unit of state government;\n\n4. Claims filed by any county, city, or town; and\n\n5. Claims filed by the Internal Revenue Service.\n\t\t\tPriority for claims within the same classification shall be determined by the\norder in time in which the claimant agency filed a written notice with the\nDepartment of its intention to effect collection through setoff under this\narticle. Claims filed by counties, cities and towns for an offset of the federal\nincome tax refund shall be limited to claims for delinquent local taxes.\n\nHISTORY: Code 1950, \u00a7 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996,\ncc. 363, 413; 2009, cc. 571, 787.","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}}