§ 58.1-464. Miscellaneous payroll period applicable to withholding in paymentof certain wages; withholding on basis of average wages.
A. If wages are paid with respect to a period which is not a payroll period,the amount to be deducted and withheld shall be that applicable in the caseof a miscellaneous payroll period containing a number of days includingSundays and holidays, equal to the number of days in the period with respectto which such wages are paid.
B. In any case in which wages are paid by an employer without regard to anypayroll period or other period, the amount to be deducted and withheld shallbe that applicable in the case of a miscellaneous payroll period containing anumber of days equal to the number of days, including Sundays and holidays,which have elapsed since the date of the last payment of such wages by suchemployer during the calendar year, or the date of commencement of employmentwith such employer during such year, or January 1 of such year, whichever isthe later.
C. The Tax Commissioner may, by regulations, authorize employers:
1. To estimate the wages which will be paid to any employee in any quarter ofthe calendar year;
2. To determine the amount to be deducted and withheld upon each payment ofwages to such employee during such quarter as if the appropriate average ofthe wages so estimated constituted the actual wages paid; and
3. To deduct and withhold upon any payment of wages to such employee duringsuch quarter such amount as may be necessary to adjust the amount actuallydeducted and withheld upon the wages of such employee during such quarter tothe amount that would be required to be deducted and withheld during suchquarter without regard to this subsection C.
(Code 1950, § 58-151.5; 1962, c. 612; 1984, c. 675.)
§ 58.1-464. Miscellaneous payroll period applicable to withholding in paymentof certain wages; withholding on basis of average wages.
A. If wages are paid with respect to a period which is not a payroll period,the amount to be deducted and withheld shall be that applicable in the caseof a miscellaneous payroll period containing a number of days includingSundays and holidays, equal to the number of days in the period with respectto which such wages are paid.
B. In any case in which wages are paid by an employer without regard to anypayroll period or other period, the amount to be deducted and withheld shallbe that applicable in the case of a miscellaneous payroll period containing anumber of days equal to the number of days, including Sundays and holidays,which have elapsed since the date of the last payment of such wages by suchemployer during the calendar year, or the date of commencement of employmentwith such employer during such year, or January 1 of such year, whichever isthe later.
C. The Tax Commissioner may, by regulations, authorize employers:
1. To estimate the wages which will be paid to any employee in any quarter ofthe calendar year;
2. To determine the amount to be deducted and withheld upon each payment ofwages to such employee during such quarter as if the appropriate average ofthe wages so estimated constituted the actual wages paid; and
3. To deduct and withhold upon any payment of wages to such employee duringsuch quarter such amount as may be necessary to adjust the amount actuallydeducted and withheld upon the wages of such employee during such quarter tothe amount that would be required to be deducted and withheld during suchquarter without regard to this subsection C.
(Code 1950, § 58-151.5; 1962, c. 612; 1984, c. 675.)
§ 58.1-464. Miscellaneous payroll period applicable to withholding in paymentof certain wages; withholding on basis of average wages.
A. If wages are paid with respect to a period which is not a payroll period,the amount to be deducted and withheld shall be that applicable in the caseof a miscellaneous payroll period containing a number of days includingSundays and holidays, equal to the number of days in the period with respectto which such wages are paid.
B. In any case in which wages are paid by an employer without regard to anypayroll period or other period, the amount to be deducted and withheld shallbe that applicable in the case of a miscellaneous payroll period containing anumber of days equal to the number of days, including Sundays and holidays,which have elapsed since the date of the last payment of such wages by suchemployer during the calendar year, or the date of commencement of employmentwith such employer during such year, or January 1 of such year, whichever isthe later.
C. The Tax Commissioner may, by regulations, authorize employers:
1. To estimate the wages which will be paid to any employee in any quarter ofthe calendar year;
2. To determine the amount to be deducted and withheld upon each payment ofwages to such employee during such quarter as if the appropriate average ofthe wages so estimated constituted the actual wages paid; and
3. To deduct and withhold upon any payment of wages to such employee duringsuch quarter such amount as may be necessary to adjust the amount actuallydeducted and withheld upon the wages of such employee during such quarter tothe amount that would be required to be deducted and withheld during suchquarter without regard to this subsection C.
(Code 1950, § 58-151.5; 1962, c. 612; 1984, c. 675.)
