Code of Virginia - Title 58.1 Taxation - Section 58.1-531.1 Errors in setoff program

§ 58.1-531.1. Errors in setoff program

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.

(1988, c. 331; 1989, c. 77.)

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Last modified: April 16, 2009