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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. VA
    3. Virginia Administrative Code
    4. Title 23
    5. Agency 10
    6. Chapter 140

    Income Tax Withholding

    Chapter 140 - Income Tax WithholdingChapter 140 - Income Tax Withholding
    Chapter 130 - Taxation of Partnerships Regulations [repealed]Chapter 210 - Retail Sales and Use Tax
    Forms (23vac10-140).§ 10-140-10 - Definitions.§ 10-140-20 - (repealed.)§ 10-140-40 - Other Methods of Withholding.§ 10-140-50 - Miscellaneous Payroll Period Applicable to Withholding in Payment of Certain Wages; Withholding on Basis of Average Wages.§ 10-140-60 - Overlapping Pay Periods, and Payment by Agent or Fiduciary.§ 10-140-70 - Additional Withholding.§ 10-140-80 - (repealed.)§ 10-140-100 - Included and Excluded Wages.§ 10-140-110 - Withholding Exemption Certificates.§ 10-140-120 - (repealed.)§ 10-140-130 - Employer's Returns and Payments of Withheld Taxes.§ 10-140-140 - (repealed.)§ 10-140-190 - Withholding Tax Statements for Employees; Employers Must File Annual Returns With Commissioner.§ 10-140-200 - Refund to Employer; Time Limitation; Procedure.§ 10-140-210 - (repealed.)§ 10-140-230 - Certain Nonresidents; Reciprocity With Other States.§ 10-140-240 - (repealed.)§ 10-140-280 - Lottery Winnings; Definitions.§ 10-140-281 - Income Taxation of Lottery Prizes.§ 10-140-282 - Withholding on Lottery Prizes.§ 10-140-283 - Lottery Winnings; Forms and Reporting.§ 10-140-284 - Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to Apply.
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