{"data":{"id":"us-va/23vac10-140-10","jurisdiction":"us-va","citation":"23VAC10-140-10","heading":"Definitions","body":"The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:\n\n\"Commissioner\" means the Tax Commissioner.\n\n\"Employee\" means \"employee'' as defined in § 58.1-460 of the Code of Virginia. The relationship of employer and employee is determined in accordance with the test set forth in 26 CFR 31.3401(c)-1.\n\n\"Wages\" means \"wages'' as defined in § 58.1-460 of the Code of Virginia. The exclusion from wages of a payment does not exempt the payee from income tax liability for the payment. However, the payee and the payor may agree pursuant to § 58.1-466 of the Code of Virginia to have amounts withheld from payments that are not considered wages. A payor who voluntarily withholds income tax consents to be treated as an employer making payment of wages subject to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of Title 58.1 of the Code of Virginia and this chapter.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 140. Income Tax Withholding"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter140/section10/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:13Z","sha256":"ba31c1b19002b665589a99b36c8a5072eb7cc38e623ce56d34c5d0561c32d7f9","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-120-460","next":"us-va/23vac10-140-40"},"notice":"GroundRules: Original legal text. Not legal advice."}