CODE OF VIRGINIA

WITHHELD TAXES NOT DEDUCTIBLE IN COMPUTING TAXABLE INCOME (§ 58.1-481)

The tax deducted and withheld under this article shall not be allowed as a
deduction either to the employer or to the recipient of the income in computing
taxable income under this chapter.

HISTORY: Code 1950, § 58-151.18; 1962, c. 612; 1984, c. 675.