Virginia § 63.2-1955 Distribution of collections from federal tax refund offsets

Virginia Statutes

§ 63.2-1955 — Distribution of collections from federal tax refund offsets

Virginia § 63.2-1955

JurisdictionVirginia

Title 63.2WELFARE (SOCIAL SERVICES)

Subtitle VADMINISTRATIVE CHILD SUPPORT

Ch. 19CHILD SUPPORT ENFORCEMENT

Art. 10FINANCIAL OPERATIONS

This text of Virginia § 63.2-1955 (Distribution of collections from federal tax refund offsets) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 63.2-1955 (2026).

Text

Distribution of amounts collected by the Department as a result of an offset made under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to satisfy non-TANF past-due support from a federal tax refund based upon a joint return shall be made when the Department is notified that the unobligated spouse's proper share of the refund has been paid or 180 days following receipt of the offset, whichever is earlier. The Department shall establish procedures for the prompt refund of any incorrect offset amounts and the compensation of unobligated spouses for the payment of their shares to obligees.

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Distribution of amounts collected by the Department as a result of an offset made under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to satisfy non-TANF past-due support from a federal tax refund based upon a joint return shall be made when the Department is notified that the unobligated spouse's proper share of the refund has been paid or 180 days following receipt of the offset, whichever is earlier. The Department shall establish procedures for the prompt refund of any incorrect offset amounts and the compensation of unobligated spouses for the payment of their shares to obligees.