                                 CODE OF VIRGINIA

CONTINUATION OF EMPLOYER LIABILITY UNTIL NOTICE (§ 58.1-476)

Once an employer has become liable to a return of withholding, he must continue
to file a return even though no tax has been withheld, until such time as he
notifies the Tax Commissioner, in writing, that he no longer has employees or
that he is no longer liable for such returns. If an employer requests in writing
that he be permitted to change from a monthly return to a quarterly return on
the ground that his withholding has become less than $300 for each quarter, such
change shall be permitted only at the beginning of a calendar year.

HISTORY: Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,
c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.
283; 1984, c. 675.