Withholding by Pass-Through Entities

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This is Article 16.1 of the Code of Virginia, titled “Withholding by Pass-Through Entities.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 3 sections.

§ 58.1-486.1 Definitions
§ 58.1-486.2 Withholding tax on Virginia source income of nonresident owners
§ 58.1-486.3 Penalty