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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>69888</law_id><section_number>58.1-532</section_number><catch_line>Accounting to claimant agency; confidentiality; credit to debtor&amp;#8217;s obligation</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-528</reference></referred_to_by><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> Simultaneously with the transmittal of proceeds collected to a <span class="dictionary">claimant agency</span>, the <span class="dictionary">Department</span> shall provide the agency with an accounting of the setoffs finalized for which payment is being made. The accounting, whenever possible, shall include the full names of the <span class="dictionary">debtors</span> and the <span class="dictionary">debtors</span>&#x2019; social security numbers. No federal tax return information shall be divulged by the <span class="dictionary">Department</span> under any circumstances. <a id="paragraph-252518" class="section-permalink" href="https://vacode.org/58.1-532/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Upon receipt by a <span class="dictionary">claimant agency</span> of proceeds collected on a <span class="dictionary">claimant agency</span>&#x2019;s behalf by the <span class="dictionary">Department</span> and an accounting of the proceeds as specified under this section, the <span class="dictionary">claimant agency</span> shall credit the <span class="dictionary">debtor</span>&#x2019;s obligation. <a id="paragraph-252519" class="section-permalink" href="https://vacode.org/58.1-532/#B"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-19.19; 1981, c. 408; 1982, c. 621; 1984, c. 675.</history><metadata></metadata></law>
