2006 Code of Virginia § 58.1-530 - Priorities in claims to be setoff

58.1-530. Priorities in claims to 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.)