23 Va. Admin. Code § 10-140-284
The income tax provisions of Chapter 3 of Title 58.1 of the Code of Virginia and the regulations promulgated thereunder shall apply to the amounts withheld by the Lottery Department, except as otherwise provided by law and 23VAC10-140-280 through 23VAC10-140-284.
§§ 58.1-203 and 58.1-4006(B)(1) of the Code of Virginia.
Derived from VR630-6-4006 § 5, eff. November 21, 1990, retroactive to September 20, 1988.