2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-545 Administration of tax; withholding; estimated tax
58.1-545. Administration of tax; withholding; estimated tax.
A. Except where otherwise clearly provided in this article, any local income tax levied under 58.1-540 shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties and other provisions as the state individual income tax, the state income tax on fiduciaries of estates and trusts, and the state income tax on corporations imposed in this chapter, which are hereby incorporated by reference, including, without limitation, the provisions of Articles 16 ( 58.1-460 et seq.), 19 ( 58.1-490 et seq.) and 20 ( 58.1-500 et seq.) of this chapter relating generally to withholding and estimated tax.
B. The Tax Commissioner shall have the authority to promulgate regulations relating to the interpretation, administration, and enforcement of the local income tax authorized under this article, including the withholding of the tax by employers, the payment of estimated tax, and the allocation and apportionment of a corporation's income.
(1989, c. 245.)
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