As used in this article:
"Claimant agency" means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program.
"Debtor" means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy.
"Delinquent debt" means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made.
"Mailing date of notice" means the date of notice appearing thereon.
"Refund" means any individual's Virginia state or local income tax refund payable pursuant to § 58.1-309. This term also includes any refund belonging to a debtor resulting from the filing of a joint income tax return or a refund belonging to a debtor resulting from the filing of a return where married individuals have elected to file a combined return and separately state their Virginia taxable incomes under the provisions of subdivision B 2 of § 58.1-324.
Code 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; 2013, c. 766; 2020, c. 900.
Structure Code of Virginia
§ 58.1-300. Incomes not subject to local taxation
§ 58.1-301. Conformity to Internal Revenue Code
§ 58.1-303. Residency for portion of tax year
§ 58.1-305. Duties of commissioner of the revenue relating to income tax
§ 58.1-306. Filing of individual, estate or trust income tax returns with the Department
§ 58.1-307. Disposition of returns; handling of state income tax payments; audit
§ 58.1-308. Assessment and payment of deficiency; fraud; penalties
§ 58.1-309. Refund of overpayment
§ 58.1-310. Examination of federal returns
§ 58.1-311. Report of change in federal taxable income
§ 58.1-311.1. Report of change in taxes paid to other states
§ 58.1-311.2. Final determination date
§ 58.1-312. Limitations on assessment
§ 58.1-314. Lien of jeopardy assessment; notice of lien
§ 58.1-315. Transitional modifications to Virginia taxable income
§ 58.1-316. Information reporting on rental payments to nonresident payees; penalties
§ 58.1-317. Filing of estimated tax by nonresidents upon the sale of real property; penalties
§ 58.1-318. Investments eligible for tax credits
§ 58.1-319. Unclaimed tax credits; report
§ 58.1-321. Exemptions and exclusions
§ 58.1-322. Virginia taxable income of residents
§ 58.1-322.01. Virginia taxable income; additions
§ 58.1-322.03. (Contingent expiration date - See Editor's note) Virginia taxable income; deductions
§ 58.1-322.04. Virginia taxable income; additional modifications
§ 58.1-324. Married individuals
§ 58.1-326. Married individuals when one nonresident
§ 58.1-332. Credits for taxes paid other states
§ 58.1-332.1. Credit for taxes paid to a foreign country on retirement income
§ 58.1-334. Tax credit for purchase of conservation tillage equipment
§ 58.1-337. Tax credit for purchase of conservation tillage and precision agriculture equipment
§ 58.1-339.2. Historic rehabilitation tax credit
§ 58.1-339.3. Agricultural best management practices tax credit
§ 58.1-339.4. Qualified equity and subordinated debt investments tax credit
§ 58.1-339.6. Political candidate contribution tax credit
§ 58.1-339.7. Livable Home Tax Credit
§ 58.1-339.8. Income tax credit for low-income taxpayers
§ 58.1-339.10. Riparian forest buffer protection for waterways tax credit
§ 58.1-339.12. Farm wineries and vineyards tax credit
§ 58.1-341. Returns of individuals
§ 58.1-341.1. Returns of individuals; required information
§ 58.1-341.2. Returns of individuals; notification of tax return data breach
§ 58.1-342. Special cases in which nonresident need not file Virginia return
§ 58.1-344. Extension of time for filing returns
§ 58.1-344.1. Postponement of time for performing certain acts
§ 58.1-344.2. Voluntary contributions; cost of administration
§ 58.1-344.3. Voluntary contributions of refunds requirements
§ 58.1-344.4. Voluntary contributions of refunds into Virginia College Savings Plan accounts
§ 58.1-347. Penalty for failure to file income tax returns in time
§ 58.1-348.1. Fraudulent assistance; penalty
§ 58.1-348.2. Authority to enjoin income tax return preparers
§ 58.1-348.3. Requirement that income tax return preparers use identification numbers
§ 58.1-348.4. Failure to provide identification number; civil penalty
§ 58.1-349. Information returns prima facie evidence
§ 58.1-350. Procuring returns from delinquent individuals or fiduciaries
§ 58.1-351. When, where and how individual income taxes payable and collectible
§ 58.1-352. Memorandum assessments
§ 58.1-353. Duties of county and city treasurer in collecting tax
§ 58.1-354. Separate individual income assessment sheets or forms; how kept
§ 58.1-355. Income taxes of members of armed services on death
§ 58.1-356. Reporting of payments by third-party settlement organizations
§ 58.1-361. Virginia taxable income of a resident estate or trust
§ 58.1-362. Virginia taxable income of a nonresident estate or trust
§ 58.1-363. Share of a nonresident estate, trust, or beneficiary in income from Virginia sources
§ 58.1-370. Credit to trust beneficiary receiving accumulation distribution
§ 58.1-371. Credits for taxes paid other states
§ 58.1-381. Returns of estates and trusts
§ 58.1-383. Extension of time for filing returns
§ 58.1-390.2. Taxation of pass-through entities
§ 58.1-390.3. Elective income tax on pass-through entities
§ 58.1-391. Virginia taxable income of owners of a pass-through entity
§ 58.1-392. Reports by pass-through entities
§ 58.1-393.1. Extension of time for filing return by pass-through entity
§ 58.1-394.1. Failure of pass-through entity to make a return
§ 58.1-394.2. Fraudulent returns, etc., of pass-through entities; penalty
§ 58.1-394.3. Pass-through entity items
§ 58.1-395. Nonresident owners
§ 58.1-397. Reporting requirement; administrative adjustment requests
§ 58.1-398. State partnership representative
§ 58.1-399.1. Elective payment by a partnership
§ 58.1-399.3. Alternative reporting and payment method
§ 58.1-399.4. Effect of election
§ 58.1-399.6. De minimis exception
§ 58.1-400.1. Minimum tax on telecommunications companies
§ 58.1-400.3. Minimum tax on certain electric suppliers
§ 58.1-400.4. Minimum tax on home service contract providers
§ 58.1-401. Exemptions and exclusions
§ 58.1-402. Virginia taxable income
§ 58.1-403. Additional modifications to determine Virginia taxable income for certain corporations
§ 58.1-405. Corporations transacting or conducting entire business within this Commonwealth
§ 58.1-406. Allocation and apportionment of income
§ 58.1-407. How dividends allocated
§ 58.1-408. What income apportioned and how
§ 58.1-410. Valuation of property owned or rented
§ 58.1-411. Average value of property
§ 58.1-413. When compensation deemed paid or accrued in this Commonwealth
§ 58.1-415. When sales of tangible personal property deemed in the Commonwealth
§ 58.1-416. When certain other sales deemed in the Commonwealth
§ 58.1-417. Motor carriers; apportionment
§ 58.1-418. Financial corporations; apportionment
§ 58.1-419. Construction corporations; apportionment
§ 58.1-420. Railway companies; apportionment
§ 58.1-421. Alternative method of allocation
§ 58.1-422. Manufacturing companies; apportionment
§ 58.1-422.1. Retail companies; apportionment
§ 58.1-422.2. Apportionment; taxpayers with enterprise data center operations
§ 58.1-422.3. Debt buyers; apportionment
§ 58.1-422.4. Property information and analytics firms
§ 58.1-423. Income tax paid by commercial spaceflight entities
§ 58.1-432. Tax credit for purchase of conservation tillage equipment
§ 58.1-433.1. Virginia Coal Employment and Production Incentive Tax Credit
§ 58.1-439. Major business facility job tax credit
§ 58.1-439.2. Coalfield employment enhancement tax credit
§ 58.1-439.4. Day-care facility investment tax credit
§ 58.1-439.5. Agricultural best management practices tax credit
§ 58.1-439.6. Worker retraining tax credit
§ 58.1-439.6:1. Worker training tax credit
§ 58.1-439.10. Tax credit for purchase of waste motor oil burning equipment
§ 58.1-439.12. Riparian forest buffer protection for waterways tax credit
§ 58.1-439.12:01. Credit for cigarettes manufactured and exported
§ 58.1-439.12:02. Biodiesel and green diesel fuels producers tax credit
§ 58.1-439.12:03. Motion picture production tax credit
§ 58.1-439.12:04. Tax credit for participating landlords
§ 58.1-439.12:05. Green job creation tax credit
§ 58.1-439.12:06. International trade facility tax credit
§ 58.1-439.12:07. Telework expenses tax credit
§ 58.1-439.12:08. Research and development expenses tax credit
§ 58.1-439.12:09. Barge and rail usage tax credit
§ 58.1-439.12:10. Virginia port volume increase tax credit
§ 58.1-439.12:11. Major research and development expenses tax credit
§ 58.1-439.12:12. Food crop donation tax credit
§ 58.1-439.17. Grants in lieu of or in addition to tax credits
§ 58.1-439.19. Public policy; business firms; donations
§ 58.1-439.20. Proposals to the State Board of Social Services; regulations; tax credits authorized
§ 58.1-439.20:1. Proposals to the Department of Education; guidelines; tax credits authorized
§ 58.1-439.21. Tax credit; amount; limitation; carry over
§ 58.1-439.22. Donations of professional services
§ 58.1-439.23. Donations of contracting services
§ 58.1-439.24. Donations by individuals
§ 58.1-439.25. (Applicable to taxable years beginning before January 1, 2024) Definitions
§ 58.1-439.25. (Applicable to taxable years beginning January 1, 2024) Definitions
§ 58.1-439.26. Tax credit for donations to certain scholarship foundations
§ 58.1-439.30. (Effective until date pursuant to Va. Const., Art. IV, § 13) Tax credit
§ 58.1-440.1. Accounting-deferred taxes
§ 58.1-441. Reports by corporations
§ 58.1-442. Separate, combined, or consolidated returns of affiliated corporations
§ 58.1-443. Prohibition of worldwide consolidation or combination
§ 58.1-444. Several liability of affiliated corporations
§ 58.1-445. Consolidation of accounts
§ 58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiaries
§ 58.1-447. Execution of returns of corporations
§ 58.1-448. Forms to be furnished
§ 58.1-449. Supplemental reports
§ 58.1-450. Failure of corporation to make report or return
§ 58.1-451. Fraudulent returns, etc., of corporations; penalty
§ 58.1-452. Fraudulent returns; criminal liability; penalty
§ 58.1-453. Extension of time for filing returns by corporations
§ 58.1-454. Department may estimate corporation's tax when no return filed
§ 58.1-455. Time of payment of corporation income taxes; penalty and interest for nonpayment
§ 58.1-461. Requirement of withholding
§ 58.1-462. Withholding tables
§ 58.1-463. Other methods of withholding
§ 58.1-465. Overlapping pay periods, and payment by agent or fiduciary
§ 58.1-466. Additional withholding
§ 58.1-467. Failure of employer to withhold tax; payment by recipient of wages
§ 58.1-468. Failure of employer to pay over tax withheld
§ 58.1-469. Included and excluded wages
§ 58.1-470. Withholding exemption certificates
§ 58.1-471. Fraudulent withholding exemption certificate or failure to supply information
§ 58.1-472. Employer's returns and payments of withheld taxes
§ 58.1-473. Jeopardy assessments
§ 58.1-474. Liability of employer for failure to withhold
§ 58.1-475. Penalty for failure to withhold
§ 58.1-476. Continuation of employer liability until notice
§ 58.1-478.1. Information furnished to the Department of Taxation
§ 58.1-479. Refund to employer; time limitation; procedure
§ 58.1-481. Withheld taxes not deductible in computing taxable income
§ 58.1-482. Certain nonresidents; reciprocity with other states
§ 58.1-483. Withholding state income taxes of federal employees by federal agencies
§ 58.1-484. Liability of employer for payment of tax required to be withheld
§ 58.1-485.1. False claims of employment status; penalty
§ 58.1-486.2. Withholding tax on Virginia source income of nonresident owners
§ 58.1-490. Declarations of estimated tax
§ 58.1-491. Payments of estimated tax
§ 58.1-491.1. Payments estimated by certain members of the armed services
§ 58.1-492. Failure by individual, trust or estate to pay estimated tax
§ 58.1-493. Declarations of estimated tax to be filed with commissioner of revenue of county or city
§ 58.1-494. Sheets or forms for recording declarations of estimated tax; recording
§ 58.1-497. Section 58.1-306 applicable to declaration of estimated tax
§ 58.1-500. Declarations of estimated income tax required; contents, etc.
§ 58.1-501. Time for filing declarations of estimated income tax
§ 58.1-502. Installment payment of estimated income tax
§ 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments
§ 58.1-504. Failure to pay estimated income tax
§ 58.1-512. Land preservation tax credits for individuals and corporations
§ 58.1-512.1. Determination of fair market value of donation
§ 58.1-513. Limitations; transfer of credit; gain or loss from tax credit
§ 58.1-520. (Contingent expiration) Definitions
§ 58.1-520. (Contingent effective date) Definitions
§ 58.1-520.1. Recovery of administrative costs
§ 58.1-521. Remedy additional; mandatory usage; obtaining identifying information
§ 58.1-522. Participation in setoff program not permitted in certain instances
§ 58.1-523. Department to aid in collection of sums due claimant agencies through setoff
§ 58.1-524. Notification of Department by claimant agency; action of Department
§ 58.1-525. Notification of intention to set off and right to hearing
§ 58.1-527. Appeals from hearings
§ 58.1-528. Certification of debt by claimant agency; finalization of setoff
§ 58.1-529. Notice of final setoff
§ 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
§ 58.1-531. Disposition of proceeds collected; Department's annual statement of costs
§ 58.1-531.1. Errors in setoff program
§ 58.1-532. Accounting to claimant agency; confidentiality; credit to debtor's obligation
§ 58.1-533. Confidentiality exemption; use of information obtained
§ 58.1-534. Rules and regulations