Va. Code » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 3. Income Tax » Article 21. Setoff Debt Collection Act
Virginia Code

Va. Code Ann. § 58.1-523 (2026)

Department to aid in collection of sums due claimant agencies through setoff

✓ laws through the 2026 session (checked Sept. 2026)
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Subject to the limitations contained in this article, the Department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds belonging to the debtor from the Department by the sum certified by the claimant agency as due and owing.

Code 1950, § 58-19.10; 1981, c. 408; 1982, c. 621; 1984, c. 675.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Polytechnic Inst. v. Interactive Return Serv., Inc., 626 S.E.2d 436 (Va. 2006).
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Polytechnic Inst. v. Interactive Return Serv., Inc., 626 S.E.2d 436 (Va. 2006). · cites it 4× “1-527 (appeal to a designated circuit court); Code § 58.1-523 (Department of Taxation shall render assistance in collection of delinquent account or debt owing to claimant agency by debtor); and Code § 58.”
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