CODE OF VIRGINIA

WITHHELD AMOUNTS CREDITED TO INDIVIDUAL TAXPAYER; WITHHOLDING STATEMENT TO BE
FILED WITH RETURN (§ 58.1-480)

The amount deducted and withheld under this article during any calendar year
from the wages of any individual shall be allowed to the recipient of the income
as a credit against the tax imposed by this chapter for the taxable year
beginning in such calendar year. If more than one taxable year begins in a
calendar year, such amount shall be allowed as a credit against the tax for the
last taxable year so beginning. As a prerequisite to obtaining such credit the
individual taxpayer must file with his income tax return one copy of the
withholding statement provided for by § 58.1-478.

HISTORY: Code 1950, § 58-151.17; 1962, c. 612; 1984, c. 675.