{"law_id":"781766","section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","history":"Code 1950, \u00a7 58-151.8:1; 1970, c. 369; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-468\/","refers_to":false,"url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","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":"781766","structure_id":"463","full_text":"In the event that any employer deducts and withholds taxes from the compensation of an employee but fails to pay over the money so deducted and withheld to the Commonwealth, such employee shall not be held liable for the payment of such taxes but shall be entitled to a credit for the moneys so deducted and withheld as if the same had legally been paid over by the employer as required by this chapter. The burden of proving that such an employer deducted and lawfully withheld state income tax shall rest upon the employee.","text":{"0":{"id":"2521361","text":"In the event that any employer deducts and withholds taxes from the compensation of an employee but fails to pay over the money so deducted and withheld to the Commonwealth, such employee shall not be held liable for the payment of such taxes but shall be entitled to a credit for the moneys so deducted and withheld as if the same had legally been paid over by the employer as required by this chapter. The burden of proving that such an employer deducted and lawfully withheld state income tax shall rest upon the employee.","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":"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"},"next_section":{"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"},"references":false,"formats":{"txt":"\/58.1-468.txt","json":"\/58.1-468.json","xml":"\/58.1-468.xml"},"dublin_core":{"Title":"Failure of employer to pay over tax withheld","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-468","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nFAILURE OF EMPLOYER TO PAY OVER TAX WITHHELD (\u00a7 58.1-468)\n\nIn the event that any employer deducts and withholds taxes from the compensation\nof an employee but fails to pay over the money so deducted and withheld to the\nCommonwealth, such employee shall not be held liable for the payment of such\ntaxes but shall be entitled to a credit for the moneys so deducted and withheld\nas if the same had legally been paid over by the employer as required by this\nchapter. The burden of proving that such an employer deducted and lawfully\nwithheld state income tax shall rest upon the employee.\n\nHISTORY: Code 1950, \u00a7 58-151.8:1; 1970, c. 369; 1984, c. 675."}