Virginia Decodedhttps://vacode.org5480558.1-529Notice of final setoff2025TaxationTaxes Administered by the Department of TaxationIncome TaxSetoff Debt Collection Act

Upon the finalization of setoff under the provisions of this article, the Department shall notify the debtor in writing of the action taken along with an accounting of the action taken on any refund. If there is an outstanding balance after setoff, the notice under this section shall accompany the balance when disbursed.

Code 1950, § 58-19.16; 1981, c. 408; 1984, c. 675.