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.
Va. Code Ann. § 58.1-481
Withheld taxes not deductible in computing taxable income
Code 1950, § 58-151.18; 1962, c. 612; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.