58.1-466 - Additional withholding. - Virginia Statutes

§ 58.1-466. Additional withholding.

The Tax Commissioner is authorized to provide by regulations, under suchconditions and to such extent as he deems proper, for withholding in additionto that otherwise required under this article in cases in which the employerand the employee agree to such additional withholding. Such additionalwithholding shall for all purposes be considered tax required to be deductedand withheld under this article.

(Code 1950, § 58-151.7; 1962, c. 612; 1984, c. 675.)