{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-460.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-460.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-460.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-460.html"}],"law_id":72120,"edition_id":1,"section_id":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","history":"Code 1950, \u00a7 58-151.1; 1962, c. 612; 1980, c. 629; 1984, c. 675; 1987, c. 531; 1991, cc. 362, 456; 1992, c. 519; 1993, c. 54; 2014, c. 225.","full_text":"For the purposes of this article:\n\t\t“Employee” includes an individual, whether a resident or a nonresident of the Commonwealth, who performs or performed any service in the Commonwealth for wages, or a resident of the Commonwealth who performs or performed any service in the service outside the Commonwealth for wages. The word “employee” also includes an officer, employee, or elected official of the United States, the Commonwealth, or any other state or any territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing or an officer of a corporation. The term shall not include the beneficial owner of an individual retirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t“Employer” means the Commonwealth, or any political subdivision thereof, the United States, or any agency or instrumentality of any one or more of the foregoing, or the person, whether a resident or a nonresident of the Commonwealth, for whom an individual performs or performed any service as an employee or from whom a person receives a prize in excess of $5,001 pursuant to the Virginia Lottery Law (\u00a7 58.1-4000 et seq.), except that:\n\n1\n\nIf the person, governmental unit, or agency thereof, for whom the individual performs or performed the service does not have control of the payment of the wages for such services, the term “employer” (except as used in the definition of “wages” herein) means the person having control of the payment of such wages, and2\n\nIn the case of a person paying wages on behalf of a nonresident person not engaged in trade or business within the Commonwealth or on behalf of any governmental unit or agency thereof not located within the Commonwealth, the term, “employer” (except as used in the definition of “wages” herein) means such person. The term shall not include a financial institution, corporation, partnership or other person or entity with respect to benefits paid as custodian, trustee or depository for an individual retirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t\t“Miscellaneous payroll period” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.\n\t\t\t“Payroll period” means a period for which a payment of wages is ordinarily made to the employee by his employer.\n\t\t\t“Wages” means wages as defined under § 3401 (a) of the Internal Revenue Code, as well as any other amounts from which federal income tax is withheld under the provisions of §§ 3402 and 3405 of the Internal Revenue Code and also includes all prizes in excess of $5,001 paid by the Virginia Lottery; however, such term shall not include amounts paid pursuant to individual retirement plans and simplified employee pension plans as defined in §§ 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall not include remuneration paid for acting in or service as a member of the crew of a (i) motion picture feature film, (ii) television series or commercial, or (iii) promotional film filmed totally or partially in the Commonwealth by an individual or corporation which conducts business in the Commonwealth for less than 90 days of the tax year and when such film, series or commercial is processed, edited and marketed outside the Commonwealth. Every such individual or corporation shall, immediately subsequent to the filming of such portion of the film, series or commercial filmed in the Commonwealth, file with the Commissioner on forms furnished the Department, a list of the names and social security account numbers of each actor or crew member who is a resident of the Commonwealth and is compensated by such individual or corporation.","order_by":null,"text":{"0":{"id":259854,"text":"For the purposes of this article:\n\t\t“Employee” includes an individual, whether a resident or a nonresident of the Commonwealth, who performs or performed any service in the Commonwealth for wages, or a resident of the Commonwealth who performs or performed any service in the service outside the Commonwealth for wages. The word “employee” also includes an officer, employee, or elected official of the United States, the Commonwealth, or any other state or any territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing or an officer of a corporation. The term shall not include the beneficial owner of an individual retirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t“Employer” means the Commonwealth, or any political subdivision thereof, the United States, or any agency or instrumentality of any one or more of the foregoing, or the person, whether a resident or a nonresident of the Commonwealth, for whom an individual performs or performed any service as an employee or from whom a person receives a prize in excess of $5,001 pursuant to the Virginia Lottery Law (\u00a7 58.1-4000 et seq.), except that:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":259855,"text":"If the person, governmental unit, or agency thereof, for whom the individual performs or performed the service does not have control of the payment of the wages for such services, the term “employer” (except as used in the definition of “wages” herein) means the person having control of the payment of such wages, and","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":259856,"text":"In the case of a person paying wages on behalf of a nonresident person not engaged in trade or business within the Commonwealth or on behalf of any governmental unit or agency thereof not located within the Commonwealth, the term, “employer” (except as used in the definition of “wages” herein) means such person. The term shall not include a financial institution, corporation, partnership or other person or entity with respect to benefits paid as custodian, trustee or depository for an individual retirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t\t“Miscellaneous payroll period” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.\n\t\t\t“Payroll period” means a period for which a payment of wages is ordinarily made to the employee by his employer.\n\t\t\t“Wages” means wages as defined under § 3401 (a) of the Internal Revenue Code, as well as any other amounts from which federal income tax is withheld under the provisions of §§ 3402 and 3405 of the Internal Revenue Code and also includes all prizes in excess of $5,001 paid by the Virginia Lottery; however, such term shall not include amounts paid pursuant to individual retirement plans and simplified employee pension plans as defined in §§ 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall not include remuneration paid for acting in or service as a member of the crew of a (i) motion picture feature film, (ii) television series or commercial, or (iii) promotional film filmed totally or partially in the Commonwealth by an individual or corporation which conducts business in the Commonwealth for less than 90 days of the tax year and when such film, series or commercial is processed, edited and marketed outside the Commonwealth. Every such individual or corporation shall, immediately subsequent to the filming of such portion of the film, series or commercial filmed in the Commonwealth, file with the Commissioner on forms furnished the Department, a list of the names and social security account numbers of each actor or crew member who is a resident of the Commonwealth and is compensated by such individual or corporation.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":14622,"edition_id":1,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:57","date_modified":"2026-06-26 03:48:57","permalink":{"id":253793,"object_type":"structure","relational_id":14622,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":78023,"structure_id":14622,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},{"id":56165,"structure_id":14622,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":false},{"id":80935,"structure_id":14622,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":false},{"id":78782,"structure_id":14622,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","metadata":false},{"id":78636,"structure_id":14622,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":false},{"id":72061,"structure_id":14622,"section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","metadata":false},{"id":76917,"structure_id":14622,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},{"id":59442,"structure_id":14622,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":false},{"id":67121,"structure_id":14622,"section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","metadata":false},{"id":61968,"structure_id":14622,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":false},{"id":70869,"structure_id":14622,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":false},{"id":62082,"structure_id":14622,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":59243,"structure_id":14622,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":62275,"structure_id":14622,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":80871,"structure_id":14622,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":false},{"id":59068,"structure_id":14622,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":false},{"id":82590,"structure_id":14622,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":false},{"id":84995,"structure_id":14622,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":60272,"structure_id":14622,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":86364,"structure_id":14622,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":58812,"structure_id":14622,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":74527,"structure_id":14622,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":false},{"id":63405,"structure_id":14622,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":false},{"id":69030,"structure_id":14622,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":76524,"structure_id":14622,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":false}],"next_section":{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-460\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1980, chapter 629; in 1984, chapter 675; in 1987, chapter 531; in 1991, chapters 362 and 456; in 1992, chapter 519; in 1993, chapter 54; in 2014, chapter 225<\/a>.<\/p>","references":[{"id":64651,"section_number":"18.2-186.6","catch_line":"Breach of personal information notification","order_by":null,"url":"\/18.2-186.6\/"},{"id":71763,"section_number":"58.1-1900","catch_line":"Classification of employees","order_by":null,"url":"\/58.1-1900\/"},{"id":76765,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","order_by":null,"url":"\/58.1-202.1\/"}],"refers_to":[{"id":56298,"section_number":"58.1-4000","catch_line":"Short title","order_by":null,"url":"\/58.1-4000\/"}],"permalink":{"id":253795,"object_type":"law","relational_id":72120,"identifier":"58.1-460","token":"58.1\/I\/3\/16\/58.1-460","url":"\/58.1-460\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-460","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purposes of this article:\n\t\t“Employee<\/span>” includes an individual<\/span>, whether a resident<\/span> or a nonresident of the Commonwealth, who performs or performed any service in the Commonwealth for wages<\/span>, or a resident<\/span> of the Commonwealth who performs or performed any service in the service outside the Commonwealth for wages<\/span>. The word “employee<\/span>” also includes an officer, employee<\/span>, or elected official of the United States, the Commonwealth, or any other state or any territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing or an officer of a corporation<\/span>. The term shall not include the beneficial owner of an individual<\/span> retirement account (IRA) or simplified employee<\/span> pension plan (SEPP).\n\t\t“Employer<\/span>” means the Commonwealth, or any political subdivision thereof, the United States, or any agency or instrumentality of any one or more of the foregoing, or the person, whether a resident<\/span> or a nonresident of the Commonwealth, for whom an individual<\/span> performs or performed any service as an employee<\/span> or from whom a person receives a prize in excess of $5,001 pursuant to the Virginia Lottery Law<\/span> (\u00a7 58.1-4000<\/a> et seq.), except that:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the person, governmental unit, or agency thereof, for whom the individual<\/span> performs or performed the service does not have control of the payment of the wages<\/span> for such services, the term “employer<\/span>” (except as used in the definition of “wages<\/span>” herein) means the person having control of the payment of such wages<\/span>, and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In the case of a person paying wages<\/span> on behalf of a nonresident person not engaged in trade or business within the Commonwealth or on behalf of any governmental unit or agency thereof not located within the Commonwealth, the term, “employer<\/span>” (except as used in the definition of “wages<\/span>” herein) means such person. The term shall not include a financial institution, corporation<\/span>, partnership or other person or entity with respect to benefits paid as custodian, trustee or depository for an individual<\/span> retirement account (IRA) or simplified employee<\/span> pension plan (SEPP).\n\t\t\t“Miscellaneous payroll period<\/span>” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.\n\t\t\t“Payroll period” means a period for which a payment of wages<\/span> is ordinarily made to the employee<\/span> by his employer<\/span>.\n\t\t\t“Wages<\/span>” means wages<\/span> as defined under § 3401 (a) of the Internal Revenue Code, as well as any other amounts from which federal income tax is withheld under the provisions of §§ 3402 and 3405 of the Internal Revenue Code and also includes all prizes in excess of $5,001 paid by the Virginia Lottery; however, such term shall not include amounts paid pursuant to individual<\/span> retirement plans and simplified employee<\/span> pension plans as defined in §§ 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall not include remuneration paid for acting in or service as a member of the crew of a (i) motion<\/span> picture feature film, (ii) television series or commercial, or (iii) promotional film filmed totally or partially in the Commonwealth by an individual<\/span> or corporation<\/span> which conducts business in the Commonwealth for less than 90 days of the tax year and when such film, series or commercial is processed, edited and marketed outside the Commonwealth. Every such individual<\/span> or corporation<\/span> shall, immediately subsequent to the filming of such portion of the film, series or commercial filmed in the Commonwealth, file with the Commissioner on forms furnished the Department<\/span>, a list of the names and social security account numbers of each actor or crew member who is a resident<\/span> of the Commonwealth and is compensated by such individual<\/span> or corporation<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-460)\n\nFor the purposes of this article:\n\t\t“Employee” includes an individual, whether a resident or a\nnonresident of the Commonwealth, who performs or performed any service in the\nCommonwealth for wages, or a resident of the Commonwealth who performs or\nperformed any service in the service outside the Commonwealth for wages. The\nword “employee” also includes an officer, employee, or elected\nofficial of the United States, the Commonwealth, or any other state or any\nterritory, or any political subdivision thereof, or the District of Columbia, or\nany agency or instrumentality of any one or more of the foregoing or an officer\nof a corporation. The term shall not include the beneficial owner of an\nindividual retirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t“Employer” means the Commonwealth, or any political subdivision\nthereof, the United States, or any agency or instrumentality of any one or more\nof the foregoing, or the person, whether a resident or a nonresident of the\nCommonwealth, for whom an individual performs or performed any service as an\nemployee or from whom a person receives a prize in excess of $5,001 pursuant to\nthe Virginia Lottery Law (\u00a7 58.1-4000 et seq.), except that:\n\n1. If the person, governmental unit, or agency thereof, for whom the individual\nperforms or performed the service does not have control of the payment of the\nwages for such services, the term “employer” (except as used in the\ndefinition of “wages” herein) means the person having control of the\npayment of such wages, and\n\n2. In the case of a person paying wages on behalf of a nonresident person not\nengaged in trade or business within the Commonwealth or on behalf of any\ngovernmental unit or agency thereof not located within the Commonwealth, the\nterm, “employer” (except as used in the definition of\n“wages” herein) means such person. The term shall not include a\nfinancial institution, corporation, partnership or other person or entity with\nrespect to benefits paid as custodian, trustee or depository for an individual\nretirement account (IRA) or simplified employee pension plan (SEPP).\n\t\t\t“Miscellaneous payroll period” means a payroll period other than\na daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or\nannual payroll period.\n\t\t\t“Payroll period” means a period for which a payment of wages is\nordinarily made to the employee by his employer.\n\t\t\t“Wages” means wages as defined under § 3401 (a) of the\nInternal Revenue Code, as well as any other amounts from which federal income\ntax is withheld under the provisions of §§ 3402 and 3405 of the\nInternal Revenue Code and also includes all prizes in excess of $5,001 paid by\nthe Virginia Lottery; however, such term shall not include amounts paid pursuant\nto individual retirement plans and simplified employee pension plans as defined\nin §§ 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall\nnot include remuneration paid for acting in or service as a member of the crew\nof a (i) motion picture feature film, (ii) television series or commercial, or\n(iii) promotional film filmed totally or partially in the Commonwealth by an\nindividual or corporation which conducts business in the Commonwealth for less\nthan 90 days of the tax year and when such film, series or commercial is\nprocessed, edited and marketed outside the Commonwealth. Every such individual\nor corporation shall, immediately subsequent to the filming of such portion of\nthe film, series or commercial filmed in the Commonwealth, file with the\nCommissioner on forms furnished the Department, a list of the names and social\nsecurity account numbers of each actor or crew member who is a resident of the\nCommonwealth and is compensated by such individual or corporation.\n\nHISTORY: Code 1950, \u00a7 58-151.1; 1962, c. 612; 1980, c. 629; 1984, c. 675; 1987,\nc. 531; 1991, cc. 362, 456; 1992, c. 519; 1993, c. 54; 2014, c. 225.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}