Upon approval of the Department of Health and Human Services, the Department may disclose to and keep the Internal Revenue Services of the Treasury of the United States advised of the names of all persons who are under legal obligation to support any dependent child or dependent children or their custodial parents and who are not doing so, to the end that the Internal Revenue Services may have available to it the names of such persons for review in connection with income tax returns and claims of dependencies made by persons filing income tax returns.

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Terms Used In Virginia Code 63.2-1906

  • Department: means the State Department of Social Services. See Virginia Code 63.2-100
  • Dependent: A person dependent for support upon another.
  • Income: means any periodic or other form of payment due an individual from any source and shall include, but not be limited to, income from salaries, wages, commissions, royalties, bonuses, dividends, severance pay, payments pursuant to a pension or retirement program, interest, trust income, annuities, capital gains, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, veterans' benefits, spousal support, net rental income, gifts, prizes or awards. See Virginia Code 63.2-1900
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255

1988, c. 906, § 63.1-274.3; 2002, c. 747.