Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
ARTICLE 16. Income Tax Withholding |
SECTION 58.1-460. Definitions |
SECTION 58.1-461. Requirement of withholding |
SECTION 58.1-462. Withholding tables |
SECTION 58.1-463. Other methods of withholding |
SECTION 58.1-464. Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages |
SECTION 58.1-465. Overlapping pay periods, and payment by agent or fiduciary |
SECTION 58.1-466. Additional withholding |
SECTION 58.1-467. Failure of employer to withhold tax; payment by recipient of wages |
SECTION 58.1-468. Failure of employer to pay over tax withheld |
SECTION 58.1-469. Included and excluded wages |
SECTION 58.1-470. Withholding exemption certificates |
SECTION 58.1-471. Fraudulent withholding exemption certificate or failure to supply information |
SECTION 58.1-472. Employer's returns and payments of withheld taxes |
SECTION 58.1-473. Jeopardy assessments |
SECTION 58.1-474. Liability of employer for failure to withhold |
SECTION 58.1-475. Penalty for failure to withhold |
SECTION 58.1-476. Continuation of employer liability until notice |
SECTION 58.1-477. Extensions |
SECTION 58.1-478. Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties |
SECTION 58.1-478.1. Information furnished to the Department of Taxation |
SECTION 58.1-479. Refund to employer; time limitation; procedure |
SECTION 58.1-480. Withheld amounts credited to individual taxpayer; withholding statement to be filed with return |
SECTION 58.1-481. Withheld taxes not deductible in computing taxable income |
SECTION 58.1-482. Certain nonresidents; reciprocity with other states |
SECTION 58.1-483. Withholding state income taxes of federal employees by federal agencies |
SECTION 58.1-484. Liability of employer for payment of tax required to be withheld |
SECTION 58.1-485. Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty |
SECTION 58.1-485.1. False claims of employment status; penalty |
SECTION 58.1-486. Bad checks |