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Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-481: Withheld taxes not deductible in computing taxable income

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Where this section sits in the code
  1. Title 58.1. TAXATION
  2. Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
  3. Chapter 3. INCOME TAX
  4. Article 16. INCOME TAX WITHHOLDING

The tax deducted and withheld under this article shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under this chapter.Code 1950, § 58-151.18; 1962, c. 612; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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