Va. Code § 58.1-474

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-474 - Liability of employer for failure to withhold

Every employer who fails to withhold or pay to the Tax Commissioner any sums required by this article to be withheld and paid shall be personally and individually liable therefor. Any sum or sums withheld in accordance with the provisions of this article shall be deemed to be held in trust for the Commonwealth.

Va. Code § 58.1-474

Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c. 283; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1981, c. 283.

Amended by Acts 1977, § cc. 396, 663.

Amended by Acts 1975, c. 49.

Amended by Acts 1974, c. 636.

Amended by Acts 1973, c. 279.

Amended by Acts 1972, c. 827.

Amended by Acts 1970, c. 540.

Amended by Acts 1968, c. 12.

Amended by Acts 1962, c. 612.