Virginia § 63.2-1955 - Distribution of collections from federal tax refund offsets
Full text of Virginia Code of Virginia § 63.2-1955 — Distribution of collections from federal tax refund offsets, with citation guidance and answers to common questions.
§ 63.2-1955. Distribution of collections from federal tax refund offsets
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.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 63.2-1955
What does Code of Virginia § 63.2-1955 cover?
Section 63.2-1955 ("Distribution of collections from federal tax refund offsets") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 63.2-1955?
A common citation format is "Code of Virginia § 63.2-1955" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 63.2-1955 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.