58.1-547 - Certificate of residency. - Virginia Statutes

§ 58.1-547. Certificate of residency.

A. For purposes of the withholding of local income taxes by employers, everyemployee as defined in § 58.1-460 residing in any county or city that leviesa local income tax shall complete a certificate of residency, on a formprescribed by the Tax Commissioner, showing the county or city in which he isa resident. Any individual who willfully supplies false or fraudulentinformation, or who willfully fails or refuses to supply information whichwould require the withholding of the local income tax, shall be guilty of aClass 1 misdemeanor.

B. Notwithstanding the provisions of subsection A of this section, thecommissioner of the revenue, director of finance or other similar assessor ofcounty or city taxes shall be responsible for verifying the physicalresidence of any individual or fiduciary subject to the local income taxlevied in the county or city.

(1989, c. 245.)