Article 16: Income Tax Withholding

This article is comprised of the following sections:

§58.1-460 Definitions
§58.1-461 Requirement of withholding
§58.1-462 Withholding tables
§58.1-463 Other methods of withholding
§58.1-464 Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
§58.1-465 Overlapping pay periods, and payment by agent or fiduciary
§58.1-466 Additional withholding
§58.1-467 Failure of employer to withhold tax; payment by recipient of wages
§58.1-468 Failure of employer to pay over tax withheld
§58.1-469 Included and excluded wages
§58.1-470 Withholding exemption certificates
§58.1-471 Fraudulent withholding exemption certificate or failure to supply information
§58.1-472 Employer&#8217;s returns and payments of withheld taxes
§58.1-473 Jeopardy assessments
§58.1-474 Liability of employer for failure to withhold
§58.1-475 Penalty for failure to withhold
§58.1-476 Continuation of employer liability until notice
§58.1-477 Extensions
§58.1-478 Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties
§58.1-478.1 Information furnished to the Department of Taxation
§58.1-479 Refund to employer; time limitation; procedure
§58.1-480 Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
§58.1-481 Withheld taxes not deductible in computing taxable income
§58.1-482 Certain nonresidents; reciprocity with other states
§58.1-483 Withholding state income taxes of federal employees by federal agencies
§58.1-484 Liability of employer for payment of tax required to be withheld
§58.1-485 Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
§58.1-485.1 False claims of employment status; penalty
§58.1-486 Bad checks
