                                 CODE OF VIRGINIA

NOTIFICATION OF DEPARTMENT BY CLAIMANT AGENCY; ACTION OF DEPARTMENT (§
58.1-524)

A. A claimant agency seeking to attempt collection of a delinquent debt through
setoff shall notify the Department and supply information necessary to identify
the debtor whose refund is sought to be setoff. Notification to the Department
and the furnishing of identifying information must occur on or before a date
specified by the Department. The claimant agency shall verify that the
delinquent debt is valid before notifying the Department requesting setoff, and
shall promptly notify the Department when subsequent payments or other events
render all or a portion of the debt invalid.

B. The Department, upon receipt of notification, shall determine whether the
debtor to the claimant agency is entitled to a refund from the Department. Upon
determination by the Department that a debtor specified by the claimant agency
qualifies for such a refund, the Department shall notify the claimant agency
that a refund is pending, specify its sum, and indicate the debtor&#8217;s
address as listed on the tax return.

C. The Department, upon certification as hereinafter provided in this article,
shall set off the certified debt against the refund to which the debtor would
otherwise be entitled.

HISTORY: Code 1950, § 58-19.11; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996,
cc. 363, 413.