Code of Virginia § 58.1-482. Certain nonresidents; reciprocity with other states.
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/va/title-58-1/chapter-3/58-1-482·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.