Income Tax Withholding

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This is Article 16 of the Code of Virginia, titled “Income Tax Withholding.” 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 29 sections.

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