{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/63.2-1958.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/63.2-1958.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/63.2-1958.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/63.2-1958.html"}],"law_id":64512,"edition_id":1,"section_id":64512,"structure_id":14254,"section_number":"63.2-1958","catch_line":"Charging off support debts as uncollectible","history":"1974, c. 413, \u00a7 63.1-270; 1975, c. 596; 1976, c. 357; 1988, c. 906; 1992, c. 716; 2002, c. 747.","full_text":"Any support debt due the Department pursuant to \u00a7 63.2-1908 that the Commissioner deems uncollectible may be transferred from accounts receivable to a doubtful account, cease to be accounted as an asset, and discharged from its records.","order_by":null,"text":{"0":{"id":234791,"text":"Any support debt due the Department pursuant to \u00a7 63.2-1908 that the Commissioner deems uncollectible may be transferred from accounts receivable to a doubtful account, cease to be accounted as an asset, and discharged from its records.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14254,"edition_id":1,"name":"Financial Operations","identifier":"10","label":"article","depth":4,"order_by":1,"parent_id":12835,"metadata":{},"date_created":"2026-06-26 03:47:28","date_modified":"2026-06-26 03:47:28","permalink":{"id":272469,"object_type":"structure","relational_id":14254,"identifier":"10","token":"63.2\/V\/19\/10","url":"\/63.2\/V\/19\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12835,"edition_id":1,"name":"Child Support Enforcement","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":12834,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 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03:43:53","permalink":{"id":270661,"object_type":"structure","relational_id":12789,"identifier":"63.2","token":"63.2","url":"\/63.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55490,"structure_id":14254,"section_number":"63.2-1951","catch_line":"Interest on support payments collected","url":"\/63.2-1951\/","token":"63.2\/V\/19\/10\/63.2-1951","metadata":false},{"id":58002,"structure_id":14254,"section_number":"63.2-1952","catch_line":"Interest on debts due","url":"\/63.2-1952\/","token":"63.2\/V\/19\/10\/63.2-1952","metadata":false},{"id":77413,"structure_id":14254,"section_number":"63.2-1953","catch_line":"Disposition of funds collected as debts to Department","url":"\/63.2-1953\/","token":"63.2\/V\/19\/10\/63.2-1953","metadata":false},{"id":87286,"structure_id":14254,"section_number":"63.2-1954","catch_line":"Distribution of collection","url":"\/63.2-1954\/","token":"63.2\/V\/19\/10\/63.2-1954","metadata":false},{"id":55807,"structure_id":14254,"section_number":"63.2-1954.1","catch_line":"Repealed","url":"\/63.2-1954.1\/","token":"63.2\/V\/19\/10\/63.2-1954.1","metadata":false},{"id":69222,"structure_id":14254,"section_number":"63.2-1955","catch_line":"Distribution of collections from federal tax refund offsets","url":"\/63.2-1955\/","token":"63.2\/V\/19\/10\/63.2-1955","metadata":false},{"id":64060,"structure_id":14254,"section_number":"63.2-1956","catch_line":"Release of excess funds to debtor","url":"\/63.2-1956\/","token":"63.2\/V\/19\/10\/63.2-1956","metadata":false},{"id":78564,"structure_id":14254,"section_number":"63.2-1957","catch_line":"Unidentifiable moneys held in special account","url":"\/63.2-1957\/","token":"63.2\/V\/19\/10\/63.2-1957","metadata":false},{"id":64512,"structure_id":14254,"section_number":"63.2-1958","catch_line":"Charging off support debts as uncollectible","url":"\/63.2-1958\/","token":"63.2\/V\/19\/10\/63.2-1958","metadata":false},{"id":72889,"structure_id":14254,"section_number":"63.2-1959","catch_line":"Department exempt from fees","url":"\/63.2-1959\/","token":"63.2\/V\/19\/10\/63.2-1959","metadata":false},{"id":73482,"structure_id":14254,"section_number":"63.2-1960","catch_line":"Recovery of certain fees and costs","url":"\/63.2-1960\/","token":"63.2\/V\/19\/10\/63.2-1960","metadata":false}],"previous_section":{"id":78564,"structure_id":14254,"section_number":"63.2-1957","catch_line":"Unidentifiable moneys held in special account","url":"\/63.2-1957\/","token":"63.2\/V\/19\/10\/63.2-1957","metadata":false},"next_section":{"id":72889,"structure_id":14254,"section_number":"63.2-1959","catch_line":"Department exempt from fees","url":"\/63.2-1959\/","token":"63.2\/V\/19\/10\/63.2-1959","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/63.2-1958\/","history_text":"

This law was first created in 1974. The record of its establishment is cataloged in chapter 413 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1974 \u201cActs\u201d aren\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 1975, chapter 596; in 1976, chapter 357; in 1988, chapter 906; in 1992, chapter 716; in 2002, chapter 747<\/a>.<\/p>","references":false,"refers_to":[{"id":72515,"section_number":"63.2-1908","catch_line":"Payment of public assistance for child or custodial parent constitutes debt to Department by noncustodial parents; limitations; Department subrogated to rights","order_by":null,"url":"\/63.2-1908\/"}],"permalink":{"id":272503,"object_type":"law","relational_id":64512,"identifier":"63.2-1958","token":"63.2\/V\/19\/10\/63.2-1958","url":"\/63.2-1958\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/63.2-1958\/","token":"63.2\/V\/19\/10\/63.2-1958","dublin_core":{"Title":"Charging off support debts as uncollectible","Type":"Text","Format":"text\/html","Identifier":"\u00a7 63.2-1958","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any support debt<\/span> due the Department<\/span> pursuant to \u00a7 63.2-1908<\/a> that the Commissioner<\/span> deems uncollectible may be transferred from accounts receivable to a doubtful account, cease to be accounted as an asset, and discharged from its records.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCHARGING OFF SUPPORT DEBTS AS UNCOLLECTIBLE (\u00a7 63.2-1958)\n\nAny support debt due the Department pursuant to \u00a7 63.2-1908 that the\nCommissioner deems uncollectible may be transferred from accounts receivable to\na doubtful account, cease to be accounted as an asset, and discharged from its\nrecords.\n\nHISTORY: 1974, c. 413, \u00a7 63.1-270; 1975, c. 596; 1976, c. 357; 1988, c. 906;\n1992, c. 716; 2002, c. 747.","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}}