58.1-484 - Liability of employer for payment of tax required to be withheld. - Virginia Statutes

§ 58.1-484. Liability of employer for payment of tax required to be withheld.

The employer shall be liable for the payment to the Tax Commissioner of theamounts required to be deducted and withheld under this article and anemployer who has withheld and paid such amounts to the Tax Commissioner shallnot otherwise be liable to any person for the amount of any such payment.

(Code 1950, § 58-151.10; 1962, c. 612; 1984, c. 675.)