                                 CODE OF VIRGINIA

OVERLAPPING PAY PERIODS, AND PAYMENT BY AGENT OR FIDUCIARY (§ 58.1-465)

The manner of withholding and the amount to be deducted and withheld under this
article shall be determined in accordance with regulations prescribed by the Tax
Commissioner under which the withholding exemption allowed to the employee in
any calendar year shall approximate the withholding exemption allowable with
respect to an annual payroll period, if a payment of wages is made to an
employee by an employer:

1. With respect to a payroll period or other period, any part of which is
included in a payroll period or other period with respect to which wages are
also paid to such employee by such employer;

2. Without regard to any payroll period or other period, but on or prior to the
expiration of a payroll period or other period with respect to which wages are
also paid to such employee by such employer;

3. With respect to a period beginning in one and ending in another calendar
year; or

4. Through an agent, fiduciary, or other person who also has the control,
receipt, custody, or disposal of, or pays, the wages payable by another employer
to such employee.

HISTORY: Code 1950, § 58-151.6; 1962, c. 612; 1984, c. 675.