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Income Tax Withholding | Midpage
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Virginia Administrative Code
Title 23
10
Chapter 140
Income Tax Withholding
10
Definitions.
40
Other methods of withholding.
50
Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages.
60
Overlapping pay periods, and payment by agent or fiduciary.
70
Additional withholding.
100
Included and excluded wages.
110
Withholding exemption certificates.
130
Employer's returns and payments of withheld taxes.
190
Withholding tax statements for employees; employers must file annual returns with commissioner.
200
Refund to employer; time limitation; procedure.
230
Certain nonresidents; reciprocity with other states.
280
Lottery winnings; definitions.
281
Income taxation of lottery prizes.
282
Withholding on lottery prizes.
283
Lottery winnings; forms and reporting.
284
Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply.
9998
Forms (23Vac10-140).