58.1-531.1 - Errors in setoff program.
§ 58.1-531.1. Errors in setoff program.
If as a result of an error by the Department of Taxation or the claimantagency a taxpayer has his refund set off erroneously and is denied all or aportion of his income tax refund, interest shall be paid to the taxpayer atthe rate provided in § 58.1-15 and shall accrue in the manner provided in §58.1-1833.
(1988, c. 331; 1989, c. 77.)