§ 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.)
Sections: Previous 58.1-531.1 58.1-532 58.1-533 58.1-534 58.1-535 58.1-540 58.1-541 58.1-542 58.1-543 58.1-544 58.1-545 58.1-546 58.1-547 58.1-548 58.1-549 NextLast modified: April 16, 2009