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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>83424</law_id><section_number>58.1-521</section_number><catch_line>Remedy additional; mandatory usage; obtaining identifying information</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="21">Setoff Debt Collection Act</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> The collection remedy under this article is in addition to and not in substitution for any other remedy available by <span class="dictionary">law</span>. <a id="paragraph-298910" class="section-permalink" href="https://vacode.org/58.1-521/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Except for county, city or town governments, which may utilize the provisions of this article, all claimant agencies shall submit, for collection under the procedure established by this article, all <span class="dictionary">delinquent debts</span> which they are owed. <a id="paragraph-298911" class="section-permalink" href="https://vacode.org/58.1-521/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> All claimant agencies, whenever possible, shall obtain the full name, social security number, address, and any other identifying information, required by rules promulgated by the <span class="dictionary">Tax Commissioner</span> for implementation of this article, from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a <span class="dictionary">debtor</span> under the terms of this article. <a id="paragraph-298912" class="section-permalink" href="https://vacode.org/58.1-521/#C"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-19.8; 1981, c. 408; 1983, c. 258; 1984, cc. 675, 720; 1986, c. 322.</history><metadata></metadata></law>
