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2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-481 Withheld taxes not deductible in computing taxable income


VA Code § 58.1-481 (2001 through Reg Session) What's This?

58.1-481. Withheld taxes not deductible in computing taxable income.

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.)

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