2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-547 Certificate of residency
58.1-547. Certificate of residency.
A. For purposes of the withholding of local income taxes by employers, every employee as defined in 58.1-460 residing in any county or city that levies a local income tax shall complete a certificate of residency, on a form prescribed by the Tax Commissioner, showing the county or city in which he is a resident. Any individual who willfully supplies false or fraudulent information, or who willfully fails or refuses to supply information which would require the withholding of the local income tax, shall be guilty of a Class 1 misdemeanor.
B. Notwithstanding the provisions of subsection A of this section, the commissioner of the revenue, director of finance or other similar assessor of county or city taxes shall be responsible for verifying the physical residence of any individual or fiduciary subject to the local income tax levied in the county or city.
(1989, c. 245.)
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