Income Tax Withholding | Midpage

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Code of Virginia

Article 16

Income Tax Withholding

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