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. § 58.1-529 (2026)

Notice of final setoff

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Upon the finalization of setoff under the provisions of this article, the Department shall notify the debtor in writing of the action taken along with an accounting of the action taken on any refund. If there is an outstanding balance after setoff, the notice under this section shall accompany the balance when disbursed.

Code 1950, § 58-19.16; 1981, c. 408; 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 2× “1-523 (Department of Taxation shall render assistance in collection of delinquent account or debt owing to claimant agency by debtor); and Code § 58.1-529 (Department of Taxation to setoff refund against debt).”
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