{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-534.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-534.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-534.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-534.html"}],"law_id":372472,"edition_id":2,"section_id":372472,"structure_id":52997,"section_number":"58.1-534","catch_line":"Rules and regulations","history":"Code 1950, \u00a7 58-19.21; 1981, c. 408; 1984, cc. 675, 720.","full_text":"The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.\n\n","order_by":null,"text":{"0":{"id":1389023,"text":"The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52997,"edition_id":2,"name":"Setoff Debt Collection Act","identifier":"21","label":"article","depth":4,"order_by":20,"parent_id":52888,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:09:28","date_modified":"2026-08-02 12:35:54","permalink":{"id":1481075,"object_type":"structure","relational_id":52997,"identifier":"21","token":"58.1\/I\/3\/21","url":"\/58.1\/I\/3\/21\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372457,"structure_id":52997,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","url":"\/58.1-520\/","token":"58.1\/I\/3\/21\/58.1-520","metadata":false},{"id":372456,"structure_id":52997,"section_number":"58.1-520.1","catch_line":"Recovery of administrative costs","url":"\/58.1-520.1\/","token":"58.1\/I\/3\/21\/58.1-520.1","metadata":{"court_decisions":""}},{"id":372458,"structure_id":52997,"section_number":"58.1-521","catch_line":"Remedy additional; mandatory usage; obtaining identifying information","url":"\/58.1-521\/","token":"58.1\/I\/3\/21\/58.1-521","metadata":false},{"id":372459,"structure_id":52997,"section_number":"58.1-522","catch_line":"Participation in setoff program not permitted in certain instances","url":"\/58.1-522\/","token":"58.1\/I\/3\/21\/58.1-522","metadata":false},{"id":372460,"structure_id":52997,"section_number":"58.1-523","catch_line":"Department to aid in collection of sums due claimant agencies through setoff","url":"\/58.1-523\/","token":"58.1\/I\/3\/21\/58.1-523","metadata":{"court_decisions":{"0":{"name":"Polytechnic Inst. v. Interactive Return Service, Inc.","case_number":"Record 050710.","citation":"626 S.E.2d 436","date":"2006-03-03","url":"https:\/\/www.courtlistener.com\/opinion\/1058847\/polytechnic-inst-v-interactive-return-service-inc\/","abstract":" .\u202f.\u202f. 626 S.E.2d 436 (2006) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372461,"structure_id":52997,"section_number":"58.1-524","catch_line":"Notification of Department by claimant agency; action of Department","url":"\/58.1-524\/","token":"58.1\/I\/3\/21\/58.1-524","metadata":false},{"id":372462,"structure_id":52997,"section_number":"58.1-525","catch_line":"Notification of intention to set off and right to hearing","url":"\/58.1-525\/","token":"58.1\/I\/3\/21\/58.1-525","metadata":false},{"id":372463,"structure_id":52997,"section_number":"58.1-526","catch_line":"Hearing procedure","url":"\/58.1-526\/","token":"58.1\/I\/3\/21\/58.1-526","metadata":{"court_decisions":{"0":{"name":"Polytechnic Inst. v. Interactive Return Service, Inc.","case_number":"Record 050710.","citation":"626 S.E.2d 436","date":"2006-03-03","url":"https:\/\/www.courtlistener.com\/opinion\/1058847\/polytechnic-inst-v-interactive-return-service-inc\/","abstract":" .\u202f.\u202f. 626 S.E.2d 436 (2006) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372464,"structure_id":52997,"section_number":"58.1-527","catch_line":"Appeals from hearings","url":"\/58.1-527\/","token":"58.1\/I\/3\/21\/58.1-527","metadata":false},{"id":372465,"structure_id":52997,"section_number":"58.1-528","catch_line":"Certification of debt by claimant agency; finalization of setoff","url":"\/58.1-528\/","token":"58.1\/I\/3\/21\/58.1-528","metadata":false},{"id":372466,"structure_id":52997,"section_number":"58.1-529","catch_line":"Notice of final setoff","url":"\/58.1-529\/","token":"58.1\/I\/3\/21\/58.1-529","metadata":false},{"id":372467,"structure_id":52997,"section_number":"58.1-530","catch_line":"(Contingent effective date -- see Editor's note) Priorities in claims to be setoff","url":"\/58.1-530\/","token":"58.1\/I\/3\/21\/58.1-530","metadata":false},{"id":372469,"structure_id":52997,"section_number":"58.1-531","catch_line":"Disposition of proceeds collected; Department's annual statement of costs","url":"\/58.1-531\/","token":"58.1\/I\/3\/21\/58.1-531","metadata":false},{"id":372468,"structure_id":52997,"section_number":"58.1-531.1","catch_line":"Errors in setoff program","url":"\/58.1-531.1\/","token":"58.1\/I\/3\/21\/58.1-531.1","metadata":{"court_decisions":""}},{"id":372470,"structure_id":52997,"section_number":"58.1-532","catch_line":"Accounting to claimant agency; confidentiality; credit to debtor's obligation","url":"\/58.1-532\/","token":"58.1\/I\/3\/21\/58.1-532","metadata":false},{"id":372471,"structure_id":52997,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","url":"\/58.1-533\/","token":"58.1\/I\/3\/21\/58.1-533","metadata":{"court_decisions":""}},{"id":372472,"structure_id":52997,"section_number":"58.1-534","catch_line":"Rules and regulations","url":"\/58.1-534\/","token":"58.1\/I\/3\/21\/58.1-534","metadata":false},{"id":372473,"structure_id":52997,"section_number":"58.1-535","catch_line":"Application of funds on deposit","url":"\/58.1-535\/","token":"58.1\/I\/3\/21\/58.1-535","metadata":false}],"previous_section":{"id":372471,"structure_id":52997,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","url":"\/58.1-533\/","token":"58.1\/I\/3\/21\/58.1-533","metadata":{"court_decisions":""}},"next_section":{"id":372473,"structure_id":52997,"section_number":"58.1-535","catch_line":"Application of funds on deposit","url":"\/58.1-535\/","token":"58.1\/I\/3\/21\/58.1-535","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-534\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 408; in 1984, chapters 675 and 720.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481141,"object_type":"law","relational_id":372472,"identifier":"58.1-534","token":"58.1\/I\/3\/21\/58.1-534","url":"\/58.1-534\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-534\/","token":"58.1\/I\/3\/21\/58.1-534","dublin_core":{"Title":"Rules and regulations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-534","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> shall promulgate all rules which he deems necessary in <span class=\"dictionary\">order<\/span> to implement the <span class=\"dictionary\">intent<\/span> of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRULES AND REGULATIONS (\u00a7 58.1-534)\n\nThe Tax Commissioner shall promulgate all rules which he deems necessary in\norder to implement the intent of this article.\n\nHISTORY: Code 1950, \u00a7 58-19.21; 1981, c. 408; 1984, cc. 675, 720.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}