                                 CODE OF VIRGINIA

ADDITIONAL WITHHOLDING (§ 58.1-466)

The Tax Commissioner is authorized to provide by regulations, under such
conditions and to such extent as he deems proper, for withholding in addition to
that otherwise required under this article in cases in which the employer and
the employee agree to such additional withholding. Such additional withholding
shall for all purposes be considered tax required to be deducted and withheld
under this article.

HISTORY: Code 1950, § 58-151.7; 1962, c. 612; 1984, c. 675.