Virginia § 58.1-482 - Certain nonresidents; reciprocity with other states

Full text of Virginia Code of Virginia § 58.1-482 — Certain nonresidents; reciprocity with other states, with citation guidance and answers to common questions.

§ 58.1-482. Certain nonresidents; reciprocity with other states

If the income tax law of another state of the United States or of the District of Columbia results in its residents being allowed a credit under § 58.1-332 sufficient to offset all taxes required by this article to be withheld from the wages of an employee, the Tax Commissioner may by regulation relieve the employers of such employees from the withholding requirements of this article with respect to such employees.

Code 1950, § 58-151.19; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 58.1-482

What does Code of Virginia § 58.1-482 cover?

Section 58.1-482 ("Certain nonresidents; reciprocity with other states") 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 § 58.1-482?

A common citation format is "Code of Virginia § 58.1-482" (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 § 58.1-482 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.