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