Code of Virginia § 58.1-530. (Contingent expiration -- see Editor's note) Priorities in claims to be setoff. § 58.1-530. (Contingent effective date -- see Editor's note) Priorities in claims to be setoff.
148 words·~1 min read·
/va/title-58-1/chapter-3/58-1-530·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
Code 1950, § 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996, cc. 363 , 413 .