§ 58.1-481

Withheld taxes not deductible in computing taxable income

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.

Download

  • Plain Text
  • JSON
  • XML