{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-463.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-463.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-463.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-463.html"}],"law_id":63373,"edition_id":1,"section_id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","history":"Code 1950, \u00a7 58-151.4; 1962, c. 612; 1984, c. 675.","full_text":"The Tax Commissioner may grant permission to employers who do not desire to use the withholding tax tables provided in accordance with \u00a7 58.1-462, to determine the amount of tax to be withheld by use of a method of withholding other than withholding tax tables, provided such method will withhold from each employee substantially the same amount of tax as would be withheld by use of the withholding tax tables. Employers who desire to determine the amount of tax to be withheld by a method other than by use of the withholding tax tables shall obtain permission from the Tax Commissioner before the beginning of a payroll period for which the employer desires to withhold the tax by such other method. Applications to use such other method must be accompanied by evidence establishing the need for the use of such method.","order_by":null,"text":{"0":{"id":230919,"text":"The Tax Commissioner may grant permission to employers who do not desire to use the withholding tax tables provided in accordance with \u00a7 58.1-462, to determine the amount of tax to be withheld by use of a method of withholding other than withholding tax tables, provided such method will withhold from each employee substantially the same amount of tax as would be withheld by use of the withholding tax tables. Employers who desire to determine the amount of tax to be withheld by a method other than by use of the withholding tax tables shall obtain permission from the Tax Commissioner before the beginning of a payroll period for which the employer desires to withhold the tax by such other method. Applications to use such other method must be accompanied by evidence establishing the need for the use of such method.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-463\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":58393,"section_number":"58.1-462","catch_line":"Withholding tables","order_by":null,"url":"\/58.1-462\/"}],"permalink":{"id":253807,"object_type":"law","relational_id":63373,"identifier":"58.1-463","token":"58.1\/I\/3\/16\/58.1-463","url":"\/58.1-463\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","dublin_core":{"Title":"Other methods of withholding","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-463","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> may grant permission to <span class=\"dictionary\">employers<\/span> who do not desire to use the withholding tax tables provided in accordance with \u00a7&nbsp;<a class=\"law\" title=\"Withholding tables\" href=\"\/58.1-462\/\">58.1-462<\/a>, to determine the amount of tax to be withheld by use of a method of withholding other than withholding tax tables, provided such method will withhold from each <span class=\"dictionary\">employee<\/span> substantially the same amount of tax as would be withheld by use of the withholding tax tables. <span class=\"dictionary\">Employers<\/span> who desire to determine the amount of tax to be withheld by a method other than by use of the withholding tax tables shall obtain permission from the <span class=\"dictionary\">Tax Commissioner<\/span> before the beginning of a <span class=\"dictionary\">payroll period<\/span> for which the <span class=\"dictionary\">employer<\/span> desires to withhold the tax by such other method. Applications to use such other method must be accompanied by <span class=\"dictionary\">evidence<\/span> establishing the need for the use of such method.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nOTHER METHODS OF WITHHOLDING (\u00a7 58.1-463)\n\nThe Tax Commissioner may grant permission to employers who do not desire to use\nthe withholding tax tables provided in accordance with \u00a7 58.1-462, to determine\nthe amount of tax to be withheld by use of a method of withholding other than\nwithholding tax tables, provided such method will withhold from each employee\nsubstantially the same amount of tax as would be withheld by use of the\nwithholding tax tables. Employers who desire to determine the amount of tax to\nbe withheld by a method other than by use of the withholding tax tables shall\nobtain permission from the Tax Commissioner before the beginning of a payroll\nperiod for which the employer desires to withhold the tax by such other method.\nApplications to use such other method must be accompanied by evidence\nestablishing the need for the use of such method.\n\nHISTORY: Code 1950, \u00a7 58-151.4; 1962, c. 612; 1984, c. 675.","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}}