Virginia § 30-19.14 - Office expenses; taxes and withholding
Full text of Virginia Code of Virginia § 30-19.14 — Office expenses; taxes and withholding, with citation guidance and answers to common questions.
§ 30-19.14. Office expenses; taxes and withholding
A. Each member of the General Assembly shall receive as an allowance for office expenses and supplies such sums as shall be set forth in the general appropriation act.
B. Notwithstanding any provision of law, all payments to members of the General Assembly made in accordance with subsection A shall be subject to such taxes and tax withholding as applicable to other nonvouchered allowances, except for any member of the General Assembly who has established an individual "accountable plan" as defined in § 1.62-2(c)(2) of the Internal Revenue Code Tax Regulations.
1976, c. 735, § 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 30-19.14
What does Code of Virginia § 30-19.14 cover?
Section 30-19.14 ("Office expenses; taxes and withholding") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 30-19.14?
A common citation format is "Code of Virginia § 30-19.14" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 30-19.14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.