Virginia § 58.1-480 - Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
Full text of Virginia Code of Virginia § 58.1-480 — Withheld amounts credited to individual taxpayer; withholding statement to be filed with return, with citation guidance and answers to common questions.
§ 58.1-480. Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
The amount deducted and withheld under this article during any calendar year from the wages of any individual shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning. As a prerequisite to obtaining such credit the individual taxpayer must file with his income tax return one copy of the withholding statement provided for by § 58.1-478.
Code 1950, § 58-151.17; 1962, c. 612; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-480
What does Code of Virginia § 58.1-480 cover?
Section 58.1-480 ("Withheld amounts credited to individual taxpayer; withholding statement to be filed with return") 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 § 58.1-480?
A common citation format is "Code of Virginia § 58.1-480" (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 § 58.1-480 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.