{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-531.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-531.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-531.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-531.html"}],"law_id":85971,"edition_id":1,"section_id":85971,"structure_id":13797,"section_number":"58.1-531","catch_line":"Disposition of proceeds collected; Department’s annual statement of costs","history":"Code 1950, \u00a7 58-19.18; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984, cc. 675, 720; 1988, c. 331; 1989, c. 77.","full_text":"A\n\nUpon effecting final setoffs, the Department shall periodically pay to the respective claimant agencies the proceeds collected on their behalf. However, with respect to amounts collected under this article for any county, city or town, the Department is authorized to deduct a sum, not in excess of twenty-five percent of the amount collected, to offset the cost of making such collection.B\n\nThe Department shall provide the Governor and the chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations with an annual statement setting forth the Department’s cost of administering this article.","order_by":null,"text":{"0":{"id":307926,"text":"Upon effecting final setoffs, the Department shall periodically pay to the respective claimant agencies the proceeds collected on their behalf. However, with respect to amounts collected under this article for any county, city or town, the Department is authorized to deduct a sum, not in excess of twenty-five percent of the amount collected, to offset the cost of making such collection.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":307927,"text":"The Department shall provide the Governor and the chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations with an annual statement setting forth the Department’s cost of administering this article.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-531\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 675 and 720; in 1988, chapter 331; in 1989, chapter 77.<\/p>","references":false,"refers_to":false,"permalink":{"id":254123,"object_type":"law","relational_id":85971,"identifier":"58.1-531","token":"58.1\/I\/3\/21\/58.1-531","url":"\/58.1-531\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-531\/","token":"58.1\/I\/3\/21\/58.1-531","dublin_core":{"Title":"Disposition of proceeds collected; Department’s annual statement of costs","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-531","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Upon effecting final setoffs, the Department<\/span> shall periodically pay to the respective claimant agencies the proceeds collected on their behalf. However, with respect to amounts collected under this article for any county, city or town, the Department<\/span> is authorized to deduct a sum, not in excess of twenty-five percent of the amount collected, to offset the cost of making such collection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Department<\/span> shall provide the Governor and the chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations with an annual statement setting forth the Department<\/span>’s cost of administering this article. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF PROCEEDS COLLECTED; DEPARTMENT’S ANNUAL STATEMENT OF COSTS\n(\u00a7 58.1-531)\n\nA. Upon effecting final setoffs, the Department shall periodically pay to the\nrespective claimant agencies the proceeds collected on their behalf. However,\nwith respect to amounts collected under this article for any county, city or\ntown, the Department is authorized to deduct a sum, not in excess of twenty-five\npercent of the amount collected, to offset the cost of making such collection.\n\nB. The Department shall provide the Governor and the chairmen of the House\nCommittee on Finance, the Senate Committee on Finance and Appropriations, and\nthe House Committee on Appropriations with an annual statement setting forth the\nDepartment’s cost of administering this article.\n\nHISTORY: Code 1950, \u00a7 58-19.18; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984,\ncc. 675, 720; 1988, c. 331; 1989, c. 77.","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}}