58.1-482 - Certain nonresidents; reciprocity with other states. - Virginia Statutes

§ 58.1-482. Certain nonresidents; reciprocity with other states.

If the income tax law of another state of the United States or of theDistrict of Columbia results in its residents being allowed a credit under §58.1-332 sufficient to offset all taxes required by this article to bewithheld from the wages of an employee, the Tax Commissioner may byregulation relieve the employers of such employees from the withholdingrequirements of this article with respect to such employees.

(Code 1950, § 58-151.19; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.)