63.2-1955 - Distribution of collections from federal tax refund offsets. - Virginia Statutes

§ 63.2-1955. Distribution of collections from federal tax refund offsets.

Distribution of amounts collected by the Department as a result of an offsetmade under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) tosatisfy non-TANF past-due support from a federal tax refund based upon ajoint return shall be made when the Department is notified that theunobligated spouse's proper share of the refund has been paid or 180 daysfollowing receipt of the offset, whichever is earlier. The Department shallestablish procedures for the prompt refund of any incorrect offset amountsand the compensation of unobligated spouses for the payment of their sharesto obligees.

(1997, c. 653, § 63.1-251.4; 1998, c. 781; 2002, c. 747.)