58.1-530 - (Contingent expiration - see Editor's note) Priorities in claims to be setoff.
§ 58.1-530. (Contingent expiration - see Editor's note) Priorities in claimsto be setoff.
Priority in multiple claims to refunds allowed to be setoff under theprovisions of this article shall be in the order in time which a claimantagency has filed a written notice with the Department of its intention toeffect collection through setoff under this article. However, claims filed byany court or administrative unit of state government shall have priority overclaims filed by any county, city or town; and claims filed by any court,administrative unit of state government, county, city or town shall havepriority over claims filed by the Internal Revenue Service. Notwithstandingthe priority set forth above according to time of filing, the Department haspriority over all other claimant agencies for collection by setoff wheneverit 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.)
§ 58.1-530. (Contingent effective date - see Editor's note) Priorities inclaims to be setoff.
Priority in multiple claims to refunds allowed to be setoff under theprovisions of this article shall be determined by the followingclassifications and in priority order as follows:
1. Claims of the Department;
2. Claims filed by the Department of Social Services, Division of ChildSupport Enforcement;
3. Claims filed by any court or other administrative unit of state government;
4. Claims filed by any county, city, or town; and
5. Claims filed by the Internal Revenue Service.
Priority for claims within the same classification shall be determined by theorder in time in which the claimant agency filed a written notice with theDepartment of its intention to effect collection through setoff under thisarticle. Claims filed by counties, cities and towns for an offset of thefederal income tax refund shall be limited to claims for delinquent localtaxes.
(Code 1950, § 58-19.17; 1981, c. 408; 1983, c. 545; 1984, c. 675; 1996, cc.363, 413; 2009, cc. 571, 787.)