                                 CODE OF VIRGINIA

CERTAIN NONRESIDENTS; RECIPROCITY WITH OTHER STATES (§ 58.1-482)

If the income tax law of another state of the United States or of the District
of Columbia results in its residents being allowed a credit under § 58.1-332
sufficient to offset all taxes required by this article to be withheld from the
wages of an employee, the Tax Commissioner may by regulation relieve the
employers of such employees from the withholding requirements of this article
with respect to such employees.

HISTORY: Code 1950, § 58-151.19; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984,
c. 675.