Virginia Code 58.1-531.1: Errors in setoff program.
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If as a result of an error by the Department of Taxation or the claimant agency a taxpayer has his refund set off erroneously and is denied all or a portion of his income tax refund, interest shall be paid to the taxpayer at the rate provided in § 58.1-15 and shall accrue in the manner provided in § 58.1-1833.
Terms Used In Virginia Code 58.1-531.1
- 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. See Virginia Code 58.1-520
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Refund: means any individual's Virginia state or local income tax refund payable pursuant to § Virginia Code 58.1-520
1988, c. 331; 1989, c. 77.