Va. Code § 58.1-530

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-530 - [Contingent effective date - see Editor's note] Priorities in claims to be setoff

Priority in multiple claims to refunds allowed to be setoff under the provisions of this article shall be determined by the following classifications and in priority order as follows:

1. Claims of the Department;

2. Claims filed by the Department of Social Services, Division of Child Support Enforcement;

3. Claims filed by any court or other administrative unit of state government;

4. Claims filed by any county, city, or town; and

5. Claims filed by the Internal Revenue Service.

Priority for claims within the same classification shall be determined by the order in time in which the claimant agency filed a written notice with the Department of its intention to effect collection through setoff under this article. Claims filed by counties, cities and towns for an offset of the federal income tax refund shall be limited to claims for delinquent local taxes.

Va. Code § 58.1-530

Code 1950, § 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996, cc. 363, 413; 2009, cc. 571, 787.

Amended by Acts 2009, § cc. 571, 787.

Amended by Acts 1996, § cc. 363, 413.

Amended by Acts 1984, c. 675.

Amended by Acts 1983, c. 545.

Amended by Acts 1981, c. 408.