Virginia Code

Va. Code Ann. § 58.1-474 (2026)

Liability of employer for failure to withhold

✓ current as of May 2026

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Every employer who fails to withhold or pay to the Tax Commissioner any sums required by this article to be withheld and paid shall be personally and individually liable therefor. Any sum or sums withheld in accordance with the provisions of this article shall be deemed to be held in trust for the Commonwealth.

Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c. 283; 1984, c. 675.

Notes of Decisions

Cited in 2 cases, 2008–2008 · leading case: George v. Com., 667 S.E.2d 779 (Va. 2008).

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George v. Com., 667 S.E.2d 779 (Va. 2008). · cites it 19× “The Commonwealth replies that George's argument ignores Code § 58.1-474, which imposes a trust for the benefit of the Commonwealth on funds withheld from employees' wages for payment of their state income tax liability.”

George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). · cites it 4× “Code § 58.1-474 provides: Every employer who fails to withhold or pay to the Tax Commissioner any sums required by this article to be withheld and paid shall be personally and individually liable therefor.”

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