Virginia Decodedhttps://vacode.org37246058.1-523Department to aid in collection of sums due claimant agencies through setoff2026TaxationTaxes Administered by the Department of TaxationIncome TaxSetoff Debt Collection Act

Subject to the limitations contained in this article, the Department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds belonging to the debtor from the Department by the sum certified by the claimant agency as due and owing.

Code 1950, § 58-19.10; 1981, c. 408; 1982, c. 621; 1984, c. 675.Polytechnic Inst. v. Interactive Return Service, Inc.Record 050710.626 S.E.2d 4362006-03-03https://www.courtlistener.com/opinion/1058847/polytechnic-inst-v-interactive-return-service-inc/ . . . 626 S.E.2d 436 (2006) . . . SCV