§ 58.1-465. Overlapping pay periods, and payment by agent or fiduciary.
The manner of withholding and the amount to be deducted and withheld underthis article shall be determined in accordance with regulations prescribed bythe Tax Commissioner under which the withholding exemption allowed to theemployee in any calendar year shall approximate the withholding exemptionallowable with respect to an annual payroll period, if a payment of wages ismade to an employee by an employer:
1. With respect to a payroll period or other period, any part of which isincluded in a payroll period or other period with respect to which wages arealso paid to such employee by such employer;
2. Without regard to any payroll period or other period, but on or prior tothe expiration of a payroll period or other period with respect to whichwages are also paid to such employee by such employer;
3. With respect to a period beginning in one and ending in another calendaryear; or
4. Through an agent, fiduciary, or other person who also has the control,receipt, custody, or disposal of, or pays, the wages payable by anotheremployer to such employee.
(Code 1950, § 58-151.6; 1962, c. 612; 1984, c. 675.)
§ 58.1-465. Overlapping pay periods, and payment by agent or fiduciary.
The manner of withholding and the amount to be deducted and withheld underthis article shall be determined in accordance with regulations prescribed bythe Tax Commissioner under which the withholding exemption allowed to theemployee in any calendar year shall approximate the withholding exemptionallowable with respect to an annual payroll period, if a payment of wages ismade to an employee by an employer:
1. With respect to a payroll period or other period, any part of which isincluded in a payroll period or other period with respect to which wages arealso paid to such employee by such employer;
2. Without regard to any payroll period or other period, but on or prior tothe expiration of a payroll period or other period with respect to whichwages are also paid to such employee by such employer;
3. With respect to a period beginning in one and ending in another calendaryear; or
4. Through an agent, fiduciary, or other person who also has the control,receipt, custody, or disposal of, or pays, the wages payable by anotheremployer to such employee.
(Code 1950, § 58-151.6; 1962, c. 612; 1984, c. 675.)
§ 58.1-465. Overlapping pay periods, and payment by agent or fiduciary.
The manner of withholding and the amount to be deducted and withheld underthis article shall be determined in accordance with regulations prescribed bythe Tax Commissioner under which the withholding exemption allowed to theemployee in any calendar year shall approximate the withholding exemptionallowable with respect to an annual payroll period, if a payment of wages ismade to an employee by an employer:
1. With respect to a payroll period or other period, any part of which isincluded in a payroll period or other period with respect to which wages arealso paid to such employee by such employer;
2. Without regard to any payroll period or other period, but on or prior tothe expiration of a payroll period or other period with respect to whichwages are also paid to such employee by such employer;
3. With respect to a period beginning in one and ending in another calendaryear; or
4. Through an agent, fiduciary, or other person who also has the control,receipt, custody, or disposal of, or pays, the wages payable by anotheremployer to such employee.
(Code 1950, § 58-151.6; 1962, c. 612; 1984, c. 675.)
