Virginia Decodedhttps://vacode.org8515058.1-520.1Recovery of administrative costs2025TaxationTaxes Administered by the Department of TaxationIncome TaxSetoff Debt Collection Act

Any county, city or town may collect, in addition to the amount of delinquent debt collected pursuant to the provisions of this article, the administrative costs associated with collection of the debt in an amount not to exceed twenty-five dollars per claim.

1994, c. 484.