Withholding By Pass-through Entities.

This is Article 16.1 of the Code of Virginia, titled “Withholding By Pass-through Entities..” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 3 sections.

§ 58.1-486.1
Definitions
§ 58.1-486.2
Withholding tax on Virginia source income of nonresident owners
§ 58.1-486.3
Penalty