Skip to main content
Find a Lawyer

Virginia Code Title 58.1. Taxation § 58.1-530. Priorities in claims to be setoff

Current as of January 01, 2025 | Updated by Findlaw Staff

<Section effective until the effective date of federal legislation enacted by the United States Congress that allows local governments, with the assistance of their state government, to collect delinquent local tax debts using offsets from federal income tax refunds. See, also, section effective after the effective date of federal legislation enacted by the United States Congress that allows local governments, with the assistance of their state government, to collect delinquent local tax debts using offsets from federal income tax refunds.>

Priority in multiple claims to refunds allowed to be setoff under the provisions of this article shall be in the order in time which a claimant agency has filed a written notice with the Department of its intention to effect collection through setoff under this article. However, claims filed by any court or administrative unit of state government shall have priority over claims filed by any county, city or town; and claims filed by any court, administrative unit of state government, county, city or town shall have priority over claims filed by the Internal Revenue Service. Notwithstanding the priority set forth above according to time of filing, the Department has priority over all other claimant agencies for collection by setoff whenever it is a competing agency for a refund.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Virginia Code Title 58.1. Taxation § 58.1-530. Priorities in claims to be setoff - last updated January 01, 2025 | https://codes.findlaw.com/va/title-58-1-taxation/va-code-sect-58-1-530/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard