{"law_id":"795311","section_number":"58.1-466","catch_line":"Additional withholding","history":"Code 1950, \u00a7 58-151.7; 1962, c. 612; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-466\/","refers_to":false,"url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","structure":{"1":{"id":"463","name":"Income Tax Withholding","identifier":"16","label":"article","url":"\/58.1\/I\/3\/16\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"795311","structure_id":"463","full_text":"The Tax Commissioner is authorized to provide by regulations, under such conditions and to such extent as he deems proper, for withholding in addition to that otherwise required under this article in cases in which the employer and the employee agree to such additional withholding. Such additional withholding shall for all purposes be considered tax required to be deducted and withheld under this article.","text":{"0":{"id":"2567028","text":"The Tax Commissioner is authorized to provide by regulations, under such conditions and to such extent as he deems proper, for withholding in addition to that otherwise required under this article in cases in which the employer and the employee agree to such additional withholding. Such additional withholding shall for all purposes be considered tax required to be deducted and withheld under this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"463","name":"Income Tax Withholding","identifier":"16","label":"article","url":"\/58.1\/I\/3\/16\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"786728","structure_id":"463","section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460"},"1":{"id":"768391","structure_id":"463","section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461"},"2":{"id":"783206","structure_id":"463","section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462"},"3":{"id":"789123","structure_id":"463","section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463"},"4":{"id":"789755","structure_id":"463","section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464"},"5":{"id":"795334","structure_id":"463","section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465"},"6":{"id":"795311","structure_id":"463","section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466"},"7":{"id":"768774","structure_id":"463","section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467"},"8":{"id":"781766","structure_id":"463","section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468"},"9":{"id":"774886","structure_id":"463","section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469"},"10":{"id":"786460","structure_id":"463","section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470"},"11":{"id":"791761","structure_id":"463","section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471"},"12":{"id":"771748","structure_id":"463","section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472"},"13":{"id":"782925","structure_id":"463","section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473"},"14":{"id":"780131","structure_id":"463","section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474"},"15":{"id":"792615","structure_id":"463","section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475"},"16":{"id":"781082","structure_id":"463","section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476"},"17":{"id":"795955","structure_id":"463","section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477"},"18":{"id":"765273","structure_id":"463","section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478"},"19":{"id":"768002","structure_id":"463","section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1"},"20":{"id":"785497","structure_id":"463","section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479"},"21":{"id":"777487","structure_id":"463","section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480"},"22":{"id":"784437","structure_id":"463","section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481"},"23":{"id":"792575","structure_id":"463","section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482"},"24":{"id":"785382","structure_id":"463","section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483"},"25":{"id":"783971","structure_id":"463","section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484"},"26":{"id":"786868","structure_id":"463","section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485"},"27":{"id":"774120","structure_id":"463","section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1"},"28":{"id":"774746","structure_id":"463","section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486"}},"previous_section":{"id":"795334","structure_id":"463","section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465"},"next_section":{"id":"768774","structure_id":"463","section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467"},"references":false,"formats":{"txt":"\/58.1-466.txt","json":"\/58.1-466.json","xml":"\/58.1-466.xml"},"dublin_core":{"Title":"Additional withholding","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-466","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nADDITIONAL WITHHOLDING (\u00a7 58.1-466)\n\nThe Tax Commissioner is authorized to provide by regulations, under such\nconditions and to such extent as he deems proper, for withholding in addition to\nthat otherwise required under this article in cases in which the employer and\nthe employee agree to such additional withholding. Such additional withholding\nshall for all purposes be considered tax required to be deducted and withheld\nunder this article.\n\nHISTORY: Code 1950, \u00a7 58-151.7; 1962, c. 612; 1984, c. 675."}