Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation

Chapter 140.
Income Tax Withholding
Read Chapter

Section 10
Section 20
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
Section 100
Included and excluded wages
Section 110
Withholding exemption certificates
Section 120
Section 130
Employer's returns and payments of withheld taxes
Section 140
Section 190
Withholding tax statements for employees; employers must file annual returns with commissioner
Section 200
Refund to employer; time limitation; procedure
Section 210
Section 230
Certain nonresidents; reciprocity with other states
Section 240
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 (23VAC10-140)

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