Code of Virginia § 58.1-484. Liability of employer for payment of tax required to be withheld.
63 words·~1 min read·
/va/title-58-1/chapter-3/58-1-484·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The employer shall be liable for the payment to the Tax Commissioner of the amounts required to be deducted and withheld under this article and an employer who has withheld and paid such amounts to the Tax Commissioner shall not otherwise be liable to any person for the amount of any such payment.
Code 1950, § 58-151.10; 1962, c. 612; 1984, c. 675.