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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
12/3/2024

Chapter 140.
Income Tax Withholding
Read Chapter

Section 10
Definitions
Section 20
[Repealed]
Section 40
Other methods of withholding
Section 50
Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
Section 60
Overlapping pay periods, and payment by agent or fiduciary
Section 70
Additional withholding
Section 80
[Repealed]
Section 100
Included and excluded wages
Section 110
Withholding exemption certificates
Section 120
[Repealed]
Section 130
Employer's returns and payments of withheld taxes
Section 140
[Repealed]
Section 190
Withholding tax statements for employees; employers must file annual returns with commissioner
Section 200
Refund to employer; time limitation; procedure
Section 210
[Repealed]
Section 230
Certain nonresidents; reciprocity with other states
Section 240
[Repealed]
Section 280
Lottery winnings; definitions
Section 281
Income taxation of lottery prizes
Section 282
Withholding on lottery prizes
Section 283
Lottery winnings; forms and reporting
Section 284
Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply
FORMS
FORMS (23VAC10-140)

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