{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-465.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-465.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-465.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-465.html"}],"law_id":372407,"edition_id":2,"section_id":372407,"structure_id":52992,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","history":"Code 1950, \u00a7 58-151.6; 1962, c. 612; 1984, c. 675.","full_text":"The manner of withholding and the amount to be deducted and withheld under this article shall be determined in accordance with regulations prescribed by the Tax Commissioner under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period, if a payment of wages is made to an employee by an employer:\n\n1\n\nWith respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer;\n\n2\n\nWithout regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer;\n\n3\n\nWith respect to a period beginning in one and ending in another calendar year; or\n\n4\n\nThrough an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee.\n\n","order_by":null,"text":{"0":{"id":1388775,"text":"The manner of withholding and the amount to be deducted and withheld under this article shall be determined in accordance with regulations prescribed by the Tax Commissioner under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period, if a payment of wages is made to an employee by an employer:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1388776,"text":"With respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1388777,"text":"Without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1388778,"text":"With respect to a period beginning in one and ending in another calendar year; or","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":1388779,"text":"Through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":52992,"edition_id":2,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":15,"parent_id":52888,"metadata":{"child_laws":29,"child_structures":0},"date_created":"2026-08-02 03:09:22","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480795,"object_type":"structure","relational_id":52992,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372402,"structure_id":52992,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":{"court_decisions":""}},{"id":372403,"structure_id":52992,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":{"court_decisions":{"0":{"name":"George v. Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372404,"structure_id":52992,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":372405,"structure_id":52992,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":372406,"structure_id":52992,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},{"id":372407,"structure_id":52992,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":{"court_decisions":""}},{"id":372408,"structure_id":52992,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":{"court_decisions":""}},{"id":372409,"structure_id":52992,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","metadata":{"court_decisions":""}},{"id":372410,"structure_id":52992,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":{"court_decisions":""}},{"id":372411,"structure_id":52992,"section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","metadata":false},{"id":372412,"structure_id":52992,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},{"id":372413,"structure_id":52992,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":{"court_decisions":""}},{"id":372414,"structure_id":52992,"section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","metadata":false},{"id":372415,"structure_id":52992,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":{"court_decisions":""}},{"id":372416,"structure_id":52992,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":{"court_decisions":{"0":{"name":"George v. Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"1":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372417,"structure_id":52992,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":372418,"structure_id":52992,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":372419,"structure_id":52992,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":372421,"structure_id":52992,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372420,"structure_id":52992,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":{"court_decisions":""}},{"id":372422,"structure_id":52992,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":{"court_decisions":""}},{"id":372423,"structure_id":52992,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":372424,"structure_id":52992,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":372425,"structure_id":52992,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":372426,"structure_id":52992,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":372427,"structure_id":52992,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372429,"structure_id":52992,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"George v. Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372428,"structure_id":52992,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":372433,"structure_id":52992,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":{"court_decisions":""}}],"previous_section":{"id":372406,"structure_id":52992,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},"next_section":{"id":372408,"structure_id":52992,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":{"court_decisions":""}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-465\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480817,"object_type":"law","relational_id":372407,"identifier":"58.1-465","token":"58.1\/I\/3\/16\/58.1-465","url":"\/58.1-465\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","dublin_core":{"Title":"Overlapping pay periods, and payment by agent or fiduciary","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-465","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The manner of withholding and the amount to be deducted and withheld under this article shall be determined in accordance with regulations prescribed by the <span class=\"dictionary\">Tax Commissioner<\/span> under which the withholding exemption allowed to the <span class=\"dictionary\">employee<\/span> in any calendar year shall approximate the withholding exemption allowable with respect to an annual <span class=\"dictionary\">payroll period<\/span>, if a payment of <span class=\"dictionary\">wages<\/span> is made to an <span class=\"dictionary\">employee<\/span> by an <span class=\"dictionary\">employer<\/span>:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> With respect to a <span class=\"dictionary\">payroll period<\/span> or other period, any part of which is included in a <span class=\"dictionary\">payroll period<\/span> or other period with respect to which <span class=\"dictionary\">wages<\/span> are also paid to such <span class=\"dictionary\">employee<\/span> by such <span class=\"dictionary\">employer<\/span>; <a id=\"paragraph-1388776\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-465\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> Without regard to any <span class=\"dictionary\">payroll period<\/span> or other period, but on or prior to the expiration of a <span class=\"dictionary\">payroll period<\/span> or other period with respect to which <span class=\"dictionary\">wages<\/span> are also paid to such <span class=\"dictionary\">employee<\/span> by such <span class=\"dictionary\">employer<\/span>; <a id=\"paragraph-1388777\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-465\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> With respect to a period beginning in one and ending in another calendar year; or <a id=\"paragraph-1388778\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-465\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"4\"><p><span class=\"prefix-number\">4.<\/span> Through an agent, fiduciary, or other person who also has the control, receipt, <span class=\"dictionary\">custody<\/span>, or disposal of, or pays, the <span class=\"dictionary\">wages<\/span> payable by another <span class=\"dictionary\">employer<\/span> to such <span class=\"dictionary\">employee<\/span>. <a id=\"paragraph-1388779\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-465\/#4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nOVERLAPPING PAY PERIODS, AND PAYMENT BY AGENT OR FIDUCIARY (\u00a7 58.1-465)\n\nThe manner of withholding and the amount to be deducted and withheld under this\narticle shall be determined in accordance with regulations prescribed by the Tax\nCommissioner under which the withholding exemption allowed to the employee in\nany calendar year shall approximate the withholding exemption allowable with\nrespect to an annual payroll period, if a payment of wages is made to an\nemployee by an employer:\n\n1. With respect to a payroll period or other period, any part of which is\nincluded in a payroll period or other period with respect to which wages are\nalso paid to such employee by such employer;\n\n2. Without regard to any payroll period or other period, but on or prior to the\nexpiration of a payroll period or other period with respect to which wages are\nalso paid to such employee by such employer;\n\n3. With respect to a period beginning in one and ending in another calendar\nyear; or\n\n4. Through an agent, fiduciary, or other person who also has the control,\nreceipt, custody, or disposal of, or pays, the wages payable by another employer\nto such employee.\n\nHISTORY: Code 1950, \u00a7 58-151.6; 1962, c. 612; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}