Va. Code § 58.1-531.1
Current with changes from the 2024 legislative session through ch. 845
If as a result of an error by the Department of Taxation or the claimant agency a taxpayer has his refund set off erroneously and is denied all or a portion of his income tax refund, interest shall be paid to the taxpayer at the rate provided in § 58.1-15 and shall accrue in the manner provided in § 58.1-1833.
Va. Code § 58.1-531.1