Income Tax Withholding
This is Article 16 of the Code of Virginia, titled “Income Tax Withholding.” 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 29 sections.
- § 58.1-460
- Definitions
- § 58.1-461
- Requirement of withholding
- § 58.1-462
- Withholding tables
- § 58.1-463
- Other methods of withholding
- § 58.1-464
- Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
- § 58.1-465
- Overlapping pay periods, and payment by agent or fiduciary
- § 58.1-466
- Additional withholding
- § 58.1-467
- Failure of employer to withhold tax; payment by recipient of wages
- § 58.1-468
- Failure of employer to pay over tax withheld
- § 58.1-469
- Included and excluded wages
- § 58.1-470
- Withholding exemption certificates
- § 58.1-471
- Fraudulent withholding exemption certificate or failure to supply information
- § 58.1-472
- Employer's returns and payments of withheld taxes
- § 58.1-473
- Jeopardy assessments
- § 58.1-474
- Liability of employer for failure to withhold
- § 58.1-475
- Penalty for failure to withhold
- § 58.1-476
- Continuation of employer liability until notice
- § 58.1-477
- Extensions
- § 58.1-478
- Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties
- § 58.1-478.1
- Information furnished to the Department of Taxation
- § 58.1-479
- Refund to employer; time limitation; procedure
- § 58.1-480
- Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
- § 58.1-481
- Withheld taxes not deductible in computing taxable income
- § 58.1-482
- Certain nonresidents; reciprocity with other states
- § 58.1-483
- Withholding state income taxes of federal employees by federal agencies
- § 58.1-484
- Liability of employer for payment of tax required to be withheld
- § 58.1-485
- Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
- § 58.1-485.1
- False claims of employment status; penalty
- § 58.1-486
- Bad checks