§ 58.1-482. Certain nonresidents; reciprocity with other states
If the income tax law of another state of the United States or of the District of Columbia results in its residents being allowed a credit under § 58.1-332 sufficient to offset all taxes required by this article to be withheld from the wages of an employee, the Tax Commissioner may by regulation relieve the employers of such employees from the withholding requirements of this article with respect to such employees.
(Code 1950, § 58-151.19; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Sections: Previous 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 58.1-486.2 NextLast modified: April 16, 2009