Virginia Decodedhttps://vacode.org37247258.1-534Rules and regulations2026TaxationTaxes Administered by the Department of TaxationIncome TaxSetoff Debt Collection Act

The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.

Code 1950, § 58-19.21; 1981, c. 408; 1984, cc. 675, 720.