Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
ARTICLE 21. Setoff Debt Collection Act |
SECTION 58.1-522. Participation in setoff program not permitted where debt below certain levels |
If the claimant agency determines that the administrative cost, as defined in the rules promulgated by the Tax Commissioner, of utilizing this article will exceed the amount of the delinquent debt, then such claimant agency shall not participate in the setoff program below such levels determined economically infeasible. Code 1950, § 58-19.9; 1981, c. 408; 1982, c. 621; 1984, cc. 675, 720. |