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46 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-478 Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties
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A. Every person required to deduct and withhold from an employee's wages under this article shall furnish to each such employee in respect to the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or if his …
Va. Code Ann. § 58.1-478.1 Information furnished to the Department of Taxation
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No person required to deduct and withhold from another employee's wages and to file a return or report of the same, through use of an electronic medium, with the Department of Taxation as provided under this article, shall be required to provide his own social security number for…
Va. Code Ann. § 58.1-479 Refund to employer; time limitation; procedure
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A. Where there has been an overpayment to the Tax Commissioner by the employer under this article, the Tax Commissioner shall order a refund or give credit to the employer only to the extent that the amount of such overpayment was not deducted and withheld from the employee's wag…
Va. Code Ann. § 58.1-480 Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
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The amount deducted and withheld under this article during any calendar year from the wages of any individual shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter for the taxable year beginning in such calendar year. If more than one…