58.1-476 - Continuation of employer liability until notice. - Virginia Statutes

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Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-476

§ 58.1-476. Continuation of employer liability until notice.

Once an employer has become liable to a return of withholding, he mustcontinue to file a return even though no tax has been withheld, until suchtime as he notifies the Tax Commissioner, in writing, that he no longer hasemployees or that he is no longer liable for such returns. If an employerrequests in writing that he be permitted to change from a monthly return to aquarterly return on the ground that his withholding has become less than $300for each quarter, such change shall be permitted only at the beginning of acalendar year.

(Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c.827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.283; 1984, c. 675.)

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-476

§ 58.1-476. Continuation of employer liability until notice.

Once an employer has become liable to a return of withholding, he mustcontinue to file a return even though no tax has been withheld, until suchtime as he notifies the Tax Commissioner, in writing, that he no longer hasemployees or that he is no longer liable for such returns. If an employerrequests in writing that he be permitted to change from a monthly return to aquarterly return on the ground that his withholding has become less than $300for each quarter, such change shall be permitted only at the beginning of acalendar year.

(Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c.827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.283; 1984, c. 675.)

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State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-476

§ 58.1-476. Continuation of employer liability until notice.

Once an employer has become liable to a return of withholding, he mustcontinue to file a return even though no tax has been withheld, until suchtime as he notifies the Tax Commissioner, in writing, that he no longer hasemployees or that he is no longer liable for such returns. If an employerrequests in writing that he be permitted to change from a monthly return to aquarterly return on the ground that his withholding has become less than $300for each quarter, such change shall be permitted only at the beginning of acalendar year.

(Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c.827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.283; 1984, c. 675.)