                                 CODE OF VIRGINIA

LIABILITY OF EMPLOYER FOR PAYMENT OF TAX REQUIRED TO BE WITHHELD (§ 58.1-484)

The employer shall be liable for the payment to the Tax Commissioner of the
amounts required to be deducted and withheld under this article and an employer
who has withheld and paid such amounts to the Tax Commissioner shall not
otherwise be liable to any person for the amount of any such payment.

HISTORY: Code 1950, § 58-151.10; 1962, c. 612; 1984, c. 675.