{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/63.2-1955.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/63.2-1955.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/63.2-1955.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/63.2-1955.html"}],"law_id":375550,"edition_id":2,"section_id":375550,"structure_id":53401,"section_number":"63.2-1955","catch_line":"Distribution of collections from federal tax refund offsets","history":"1997, c. 653, \u00a7 63.1-251.4; 1998, c. 781; 2002, c. 747.","full_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.\n\n","order_by":null,"text":{"0":{"id":1402064,"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53401,"edition_id":2,"name":"Financial Operations","identifier":"10","label":"article","depth":4,"order_by":10,"parent_id":53391,"metadata":{"child_laws":11,"child_structures":0},"date_created":"2026-08-02 03:16:08","date_modified":"2026-08-02 12:37:04","permalink":{"id":1499471,"object_type":"structure","relational_id":53401,"identifier":"10","token":"63.2\/V\/19\/10","url":"\/63.2\/V\/19\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53391,"edition_id":2,"name":"Child Support Enforcement","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":53390,"metadata":{"child_laws":66,"child_structures":10},"date_created":"2026-08-02 03:15:57","date_modified":"2026-08-02 12:37:03","permalink":{"id":1499435,"object_type":"structure","relational_id":53391,"identifier":"19","token":"63.2\/V\/19","url":"\/63.2\/V\/19\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53390,"edition_id":2,"name":"Administrative Child Support","identifier":"V","label":"subtitle","depth":2,"order_by":5,"parent_id":53350,"metadata":{"child_laws":66,"child_structures":11},"date_created":"2026-08-02 03:15:57","date_modified":"2026-08-02 12:37:03","permalink":{"id":1499433,"object_type":"structure","relational_id":53390,"identifier":"V","token":"63.2\/V","url":"\/63.2\/V\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53350,"edition_id":2,"name":"Welfare (Social Services)","identifier":"63.2","label":"title","depth":1,"order_by":135,"parent_id":null,"metadata":{"child_laws":493,"child_structures":73},"date_created":"2026-08-02 03:15:26","date_modified":"2026-08-02 12:36:55","permalink":{"id":1497663,"object_type":"structure","relational_id":53350,"identifier":"63.2","token":"63.2","url":"\/63.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":375545,"structure_id":53401,"section_number":"63.2-1951","catch_line":"Interest on support payments collected","url":"\/63.2-1951\/","token":"63.2\/V\/19\/10\/63.2-1951","metadata":false},{"id":375546,"structure_id":53401,"section_number":"63.2-1952","catch_line":"Interest on debts due","url":"\/63.2-1952\/","token":"63.2\/V\/19\/10\/63.2-1952","metadata":false},{"id":375547,"structure_id":53401,"section_number":"63.2-1953","catch_line":"Disposition of funds collected as debts to Department","url":"\/63.2-1953\/","token":"63.2\/V\/19\/10\/63.2-1953","metadata":false},{"id":375549,"structure_id":53401,"section_number":"63.2-1954","catch_line":"Distribution of collection","url":"\/63.2-1954\/","token":"63.2\/V\/19\/10\/63.2-1954","metadata":false},{"id":375548,"structure_id":53401,"section_number":"63.2-1954.1","catch_line":"Repealed","url":"\/63.2-1954.1\/","token":"63.2\/V\/19\/10\/63.2-1954.1","metadata":{"court_decisions":""}},{"id":375550,"structure_id":53401,"section_number":"63.2-1955","catch_line":"Distribution of collections from federal tax refund offsets","url":"\/63.2-1955\/","token":"63.2\/V\/19\/10\/63.2-1955","metadata":false},{"id":375551,"structure_id":53401,"section_number":"63.2-1956","catch_line":"Release of excess funds to debtor","url":"\/63.2-1956\/","token":"63.2\/V\/19\/10\/63.2-1956","metadata":false},{"id":375552,"structure_id":53401,"section_number":"63.2-1957","catch_line":"Unidentifiable moneys held in special account","url":"\/63.2-1957\/","token":"63.2\/V\/19\/10\/63.2-1957","metadata":{"court_decisions":""}},{"id":375553,"structure_id":53401,"section_number":"63.2-1958","catch_line":"Charging off support debts as uncollectible","url":"\/63.2-1958\/","token":"63.2\/V\/19\/10\/63.2-1958","metadata":false},{"id":375554,"structure_id":53401,"section_number":"63.2-1959","catch_line":"Department exempt from fees","url":"\/63.2-1959\/","token":"63.2\/V\/19\/10\/63.2-1959","metadata":false},{"id":375555,"structure_id":53401,"section_number":"63.2-1960","catch_line":"Recovery of certain fees and costs","url":"\/63.2-1960\/","token":"63.2\/V\/19\/10\/63.2-1960","metadata":false}],"previous_section":{"id":375548,"structure_id":53401,"section_number":"63.2-1954.1","catch_line":"Repealed","url":"\/63.2-1954.1\/","token":"63.2\/V\/19\/10\/63.2-1954.1","metadata":{"court_decisions":""}},"next_section":{"id":375551,"structure_id":53401,"section_number":"63.2-1956","catch_line":"Release of excess funds to debtor","url":"\/63.2-1956\/","token":"63.2\/V\/19\/10\/63.2-1956","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/63.2-1955\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 653<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. 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 1998, chapter 781<\/a>; in 2002, chapter 747<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1499493,"object_type":"law","relational_id":375550,"identifier":"63.2-1955","token":"63.2\/V\/19\/10\/63.2-1955","url":"\/63.2-1955\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/63.2-1955\/","token":"63.2\/V\/19\/10\/63.2-1955","dublin_core":{"Title":"Distribution of collections from federal tax refund offsets","Type":"Text","Format":"text\/html","Identifier":"\u00a7 63.2-1955","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Distribution of amounts collected by the Department<\/span> as a result of an offset made under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to satisfy non-TANF<\/span> past-due support from a federal tax refund based upon a joint return shall be made when the Department<\/span> 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<\/span> 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<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISTRIBUTION OF COLLECTIONS FROM FEDERAL TAX REFUND OFFSETS (\u00a7 63.2-1955)\n\nDistribution of amounts collected by the Department as a result of an offset\nmade under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to\nsatisfy non-TANF past-due support from a federal tax refund based upon a joint\nreturn shall be made when the Department is notified that the unobligated\nspouse’s proper share of the refund has been paid or 180 days following\nreceipt of the offset, whichever is earlier. The Department shall establish\nprocedures for the prompt refund of any incorrect offset amounts and the\ncompensation of unobligated spouses for the payment of their shares to obligees.\n\nHISTORY: 1997, c. 653, \u00a7 63.1-251.4; 1998, c. 781; 2002, c. 747.","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"}}