                                 CODE OF VIRGINIA

DISTRIBUTION OF COLLECTIONS FROM FEDERAL TAX REFUND OFFSETS (§ 63.2-1955)

Distribution of amounts collected by the Department as a result of an offset
made under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to
satisfy non-TANF past-due support from a federal tax refund based upon a joint
return shall be made when the Department is notified that the unobligated
spouse&#8217;s proper share of the refund has been paid or 180 days following
receipt of the offset, whichever is earlier. The Department shall establish
procedures for the prompt refund of any incorrect offset amounts and the
compensation of unobligated spouses for the payment of their shares to obligees.

HISTORY: 1997, c. 653, § 63.1-251.4; 1998, c. 781; 2002, c. 747.