Article 16 - INCOME TAX WITHHOLDING
- Section 58.1-460 - Definitions
- Section 58.1-461 - Requirement of withholding
- Section 58.1-462 - Withholding tables
- Section 58.1-463 - Other methods of withholding
- Section 58.1-464 - Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
- Section 58.1-465 - Overlapping pay periods, and payment by agent or fiduciary
- Section 58.1-466 - Additional withholding
- Section 58.1-467 - Failure of employer to withhold tax; payment by recipient of wages
- Section 58.1-468 - Failure of employer to pay over tax withheld
- Section 58.1-469 - Included and excluded wages
- Section 58.1-470 - Withholding exemption certificates
- Section 58.1-471 - Fraudulent withholding exemption certificate or failure to supply information
- Section 58.1-472 - Employer's returns and payments of withheld taxes
- Section 58.1-473 - Jeopardy assessments
- Section 58.1-474 - Liability of employer for failure to withhold
- Section 58.1-475 - Penalty for failure to withhold
- Section 58.1-476 - Continuation of employer liability until notice
- Section 58.1-477 - Extensions
- Section 58.1-478 - Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties
- Section 58.1-478.1 - Information furnished to the Department of Taxation
- Section 58.1-479 - Refund to employer; time limitation; procedure
- Section 58.1-480 - Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
- Section 58.1-481 - Withheld taxes not deductible in computing taxable income
- Section 58.1-482 - Certain nonresidents; reciprocity with other states
- Section 58.1-483 - Withholding state income taxes of federal employees by federal agencies
- Section 58.1-484 - Liability of employer for payment of tax required to be withheld
- Section 58.1-485 - Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
- Section 58.1-485.1 - False claims of employment status; penalty
- Section 58.1-486 - Bad checks