Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 3 - Income Tax (58.1-300 thru 58.1-549) > 58.1-481 - Withheld taxes not deductible in computing taxable income.

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

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

The tax deducted and withheld under this article shall not be allowed as adeduction either to the employer or to the recipient of the income incomputing taxable income under this chapter.

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