Virginia Code

Va. Code Ann. § 58.1-484 (2026)

Liability of employer for payment of tax required to be withheld

✓ current as of May 2026

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The employer shall be liable for the payment to the Tax Commissioner of the amounts required to be deducted and withheld under this article and an employer who has withheld and paid such amounts to the Tax Commissioner shall not otherwise be liable to any person for the amount of any such payment.

Code 1950, § 58-151.10; 1962, c. 612; 1984, c. 675.

Notes of Decisions

Cited in 1 case, 2008–2008 · leading case: George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008).

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George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). · cites it 2× “By operation of statute, the funds appellant retained for withholding taxes were maintained in his possession in trust for the Commonwealth. 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…”

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