58.1-545 - Administration of tax; withholding; estimated tax. - Virginia Statutes

§ 58.1-545. Administration of tax; withholding; estimated tax.

A. Except where otherwise clearly provided in this article, any local incometax levied under § 58.1-540 shall be administered and collected by the TaxCommissioner in the same manner and subject to the same penalties and otherprovisions as the state individual income tax, the state income tax onfiduciaries of estates and trusts, and the state income tax on corporationsimposed in this chapter, which are hereby incorporated by reference,including, without limitation, the provisions of Articles 16 (§ 58.1-460 etseq.), 19 (§ 58.1-490 et seq.) and 20 (§ 58.1-500 et seq.) of this chapterrelating generally to withholding and estimated tax.

B. The Tax Commissioner shall have the authority to promulgate regulationsrelating to the interpretation, administration, and enforcement of the localincome tax authorized under this article, including the withholding of thetax by employers, the payment of estimated tax, and the allocation andapportionment of a corporation's income.

(1989, c. 245.)