§ 58.1-481. Withheld taxes not deductible in computing taxable income

VA Code § 58.1-481 (2019) (N/A)
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The tax deducted and withheld under this article shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under this chapter.

Code 1950, § 58-151.18; 1962, c. 612; 1984, c. 675.