58.1-524 - Notification of Department by claimant agency; action of Department. - Virginia Statutes

§ 58.1-524. Notification of Department by claimant agency; action ofDepartment.

A. A claimant agency seeking to attempt collection of a delinquent debtthrough setoff shall notify the Department and supply information necessaryto identify the debtor whose refund is sought to be setoff. Notification tothe Department and the furnishing of identifying information must occur on orbefore a date specified by the Department. The claimant agency shall verifythat the delinquent debt is valid before notifying the Department requestingsetoff, and shall promptly notify the Department when subsequent payments orother events render all or a portion of the debt invalid.

B. The Department, upon receipt of notification, shall determine whether thedebtor to the claimant agency is entitled to a refund from the Department.Upon determination by the Department that a debtor specified by the claimantagency qualifies for such a refund, the Department shall notify the claimantagency that a refund is pending, specify its sum, and indicate the debtor'saddress as listed on the tax return.

C. The Department, upon certification as hereinafter provided in thisarticle, shall set off the certified debt against the refund to which thedebtor would otherwise be entitled.

(Code 1950, § 58-19.11; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc.363, 413.)