State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-462§ 58.1-462. Withholding tables.
The amount of tax to be withheld for each individual shall be based upontables to be prepared and distributed by the Tax Commissioner. The tablesshall be computed for the several permissible withholding periods and shalltake account of the number of exemptions allowed under the laws of the UnitedStates relating to federal income taxes and the standard deduction asprovided in § 58.1-461. The amounts computed for withholding shall be suchthat the amount withheld for any individual during his taxable year shallapproximate in the aggregate as closely as practicable the tax which islevied and imposed under this chapter for that taxable year, upon his salary,wages or compensation for personal services of any kind for the employer.
(Code 1950, § 58-151.3; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)
