Section 10. Withholding refund; written notification

When the Department of Transportation (Transportation) is notified by the Department of Taxation (Taxation), that a debtor, identified by Taxation, is entitled to a refund and that the refund is being withheld pursuant to the operation of the Setoff Debt Collection Act, it shall mail a written notification to the debtor, certified mail, return receipt requested, copy to Taxation, within 10 days of notification.

That notice shall inform the debtor of (i) the amount of the debt certified to Taxation as due and owing, (ii) the basis for the claim to all or part of the refund, (iii) the intention of Transportation to seek to setoff the debt by credit of the available refund, (iv) the opportunity of the debtor to give written notice of intent to contest the validity of the claim before Transportation and of the requirement that this written notice be received at the designated office of Transportation within 30 days of the postmark date of the mailing of the notice by Transportation, and (v) the fact that failure to apply for a hearing within the 30-day period will be deemed a waiver of the opportunity to contest the claim resulting in final setoff by default.

Historical Notes

Derived from VR385-01-17 § 1, eff. January 1, 1984.

Statutory Authority

§ 33.2-210 of the Code of Virginia.