77123458.1-520Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxSetoff Debt Collection Act(Contingent effective date) DefinitionsCode 1950, § 58-19.7; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984, cc. 269, 675; 1986, c. 322; 1988, c. 544; 1989, cc. 77, 245; 1994, c. 197; 1996, cc. 363, 413; 2009, cc. 571, 787; 2013, c. 766.Polytechnic Inst. v. Interactive Return Service, Inc.050710626 S.E.2d 4362006-03-03https://www.courtlistener.com/opinion/1058847/polytechnic-inst-v-interactive-return-service-inc/ . . . whether the Setoff Debt Collection Act, Code §§ 58.1-520 through -535, (the "Act") permits . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Russnak v. Com.Record No. 1448-88-2392 S.E.2d 4911990-05-08https://www.courtlistener.com/opinion/1303175/russnak-v-com/ . . . participate in the Setoff Debt Collection Act (§§ 58.1-520 through 58.1-534) for the purpose of . . . <abbr title="Court of Appeals">COA</abbr>http://law.lis.virginia.gov/vacode/58.1-520/58.1-309Refund of overpayment/58.1-309/58.1-324Husband and wife/58.1-324//58.1-520/58.1/I/3/21/58.1-52019.2-305.119.2-3492.2-51833.2-122953.1-127.558.1-313358.1-398058.1-402158.1-402658.1-49963.2-1943