§ 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.)
Sections: Previous 58.1-475 58.1-476 58.1-477 58.1-478 58.1-478.1 58.1-479 58.1-480 58.1-481 58.1-482 58.1-483 58.1-484 58.1-485 58.1-485.1 58.1-486 58.1-486.1 NextLast modified: April 3, 2009