58.1-468 - Failure of employer to pay over tax withheld. - Virginia Statutes

§ 58.1-468. Failure of employer to pay over tax withheld.

In the event that any employer deducts and withholds taxes from thecompensation of an employee but fails to pay over the money so deducted andwithheld to the Commonwealth, such employee shall not be held liable for thepayment of such taxes but shall be entitled to a credit for the moneys sodeducted and withheld as if the same had legally been paid over by theemployer as required by this chapter. The burden of proving that such anemployer deducted and lawfully withheld state income tax shall rest upon theemployee.

(Code 1950, § 58-151.8:1; 1970, c. 369; 1984, c. 675.)