{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-470.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-470.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-470.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-470.html"}],"law_id":372412,"edition_id":2,"section_id":372412,"structure_id":52992,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","history":"Code 1950, \u00a7 58-151.11; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"A\n\nAn employee receiving wages shall be entitled to the exemptions for which such employee qualifies under the laws of the United States relating to federal income taxes.\n\nB\n\nEvery employee shall at the time of commencing employment furnish his employer with a signed withholding exemption certificate relating to the withholding exemptions which he claims, which in no event shall exceed the sum of exemptions to which he is entitled.\n\nC\n\nWithholding exemption certificates shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished, provided that certificates furnished before January 1, 1983, shall be considered as furnished on that date.\n\nD\n\nA withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer until another such certificate takes effect under this section. If a withholding exemption certificate is furnished to take the place of an existing certificate, the employer at his option may continue the old certificate in force with respect to all wages paid on or before the first status determination date, January 1 or July 1, which occurs at least thirty days after the date on which such new certificate is furnished.\n\nE\n\nIf, on any day during the calendar year, the sum of withholding exemptions to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year is different from the sum of exemptions to which the employee is entitled on such day, the employee shall in such cases and at such times as the Tax Commissioner may prescribe, furnish the employer with a withholding exemption certificate relating to the exemptions which he claims with respect to such next taxable year, which shall in no event exceed the sum of exemptions to which he will be, or may reasonably be expected to be, so entitled. Exemption certificates furnished pursuant to this subsection shall not take effect with respect to any payment of wages made in the calendar year in which the certificate is furnished.\n\nF\n\nIf, on any day during the calendar year, the sum of withholding exemptions to which the employee is entitled is less than the sum of withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall, within ten days thereafter, furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day. If, on any day during the calendar year, the sum of withholding exemptions to which the employee is entitled is greater than the sum of withholding exemptions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day.\n\nG\n\nWithholding exemption certificates shall be in such form and contain such information as the Tax Commissioner may prescribe.\n\n","order_by":null,"text":{"0":{"id":1388784,"text":"An employee receiving wages shall be entitled to the exemptions for which such employee qualifies under the laws of the United States relating to federal income taxes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1388785,"text":"Every employee shall at the time of commencing employment furnish his employer with a signed withholding exemption certificate relating to the withholding exemptions which he claims, which in no event shall exceed the sum of exemptions to which he is entitled.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1388786,"text":"Withholding exemption certificates shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished, provided that certificates furnished before January 1, 1983, shall be considered as furnished on that date.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":1388787,"text":"A withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer until another such certificate takes effect under this section. If a withholding exemption certificate is furnished to take the place of an existing certificate, the employer at his option may continue the old certificate in force with respect to all wages paid on or before the first status determination date, January 1 or July 1, which occurs at least thirty days after the date on which such new certificate is furnished.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":1388788,"text":"If, on any day during the calendar year, the sum of withholding exemptions to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year is different from the sum of exemptions to which the employee is entitled on such day, the employee shall in such cases and at such times as the Tax Commissioner may prescribe, furnish the employer with a withholding exemption certificate relating to the exemptions which he claims with respect to such next taxable year, which shall in no event exceed the sum of exemptions to which he will be, or may reasonably be expected to be, so entitled. Exemption certificates furnished pursuant to this subsection shall not take effect with respect to any payment of wages made in the calendar year in which the certificate is furnished.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":1388789,"text":"If, on any day during the calendar year, the sum of withholding exemptions to which the employee is entitled is less than the sum of withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall, within ten days thereafter, furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day. If, on any day during the calendar year, the sum of withholding exemptions to which the employee is entitled is greater than the sum of withholding exemptions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":1388790,"text":"Withholding exemption certificates shall be in such form and contain such information as the Tax Commissioner may prescribe.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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":"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":"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":"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":"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":"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":"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":"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":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},"next_section":{"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":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-470\/","history_text":"

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":1480837,"object_type":"law","relational_id":372412,"identifier":"58.1-470","token":"58.1\/I\/3\/16\/58.1-470","url":"\/58.1-470\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","dublin_core":{"Title":"Withholding exemption certificates","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-470","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An employee<\/span> receiving wages<\/span> shall be entitled to the exemptions for which such employee<\/span> qualifies under the laws<\/span> of the United States relating to federal income taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every employee<\/span> shall at the time of commencing employment furnish his employer<\/span> with a signed withholding exemption certificate relating to the withholding exemptions which he claims, which in no event shall exceed the sum of exemptions to which he is entitled. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Withholding exemption certificates shall take effect as of the beginning of the first payroll period<\/span> ending, or the first payment of wages<\/span> made without regard to a payroll period<\/span>, on or after the date on which such certificate is so furnished, provided that certificates furnished before January 1, 1983, shall be considered as furnished on that date. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer<\/span> until another such certificate takes effect under this section. If a withholding exemption certificate is furnished to take the place of an existing certificate, the employer<\/span> at his option may continue the old certificate in force with respect to all wages<\/span> paid on or before the first status determination date, January 1 or July 1, which occurs at least thirty days after the date on which such new certificate is furnished. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> If, on any day during the calendar year, the sum of withholding exemptions to which the employee<\/span> will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year is different from the sum of exemptions to which the employee<\/span> is entitled on such day, the employee<\/span> shall in such cases and at such times as the Tax Commissioner<\/span> may prescribe, furnish the employer<\/span> with a withholding exemption certificate relating to the exemptions which he claims with respect to such next taxable year, which shall in no event exceed the sum of exemptions to which he will be, or may reasonably be expected to be, so entitled. Exemption certificates furnished pursuant to this subsection shall not take effect with respect to any payment of wages<\/span> made in the calendar year in which the certificate is furnished. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If, on any day during the calendar year, the sum of withholding exemptions to which the employee<\/span> is entitled is less than the sum of withholding exemptions claimed by the employee<\/span> on the withholding exemption certificate then in effect with respect to him, the employee<\/span> shall, within ten days thereafter, furnish the employer<\/span> with a new withholding exemption certificate relating to the withholding exemptions which the employee<\/span> then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day. If, on any day during the calendar year, the sum of withholding exemptions to which the employee<\/span> is entitled is greater than the sum of withholding exemptions claimed, the employee<\/span> may furnish the employer<\/span> with a new withholding exemption certificate relating to the withholding exemptions which the employee<\/span> then claims, which shall in no event exceed the sum of exemptions to which he is entitled on such day. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Withholding exemption certificates shall be in such form and contain such information as the Tax Commissioner<\/span> may prescribe. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWITHHOLDING EXEMPTION CERTIFICATES (\u00a7 58.1-470)\n\nA. An employee receiving wages shall be entitled to the exemptions for which\nsuch employee qualifies under the laws of the United States relating to federal\nincome taxes.\n\nB. Every employee shall at the time of commencing employment furnish his\nemployer with a signed withholding exemption certificate relating to the\nwithholding exemptions which he claims, which in no event shall exceed the sum\nof exemptions to which he is entitled.\n\nC. Withholding exemption certificates shall take effect as of the beginning of\nthe first payroll period ending, or the first payment of wages made without\nregard to a payroll period, on or after the date on which such certificate is so\nfurnished, provided that certificates furnished before January 1, 1983, shall be\nconsidered as furnished on that date.\n\nD. A withholding exemption certificate which takes effect under this section\nshall continue in effect with respect to the employer until another such\ncertificate takes effect under this section. If a withholding exemption\ncertificate is furnished to take the place of an existing certificate, the\nemployer at his option may continue the old certificate in force with respect to\nall wages paid on or before the first status determination date, January 1 or\nJuly 1, which occurs at least thirty days after the date on which such new\ncertificate is furnished.\n\nE. If, on any day during the calendar year, the sum of withholding exemptions to\nwhich the employee will be, or may reasonably be expected to be, entitled at the\nbeginning of his next taxable year is different from the sum of exemptions to\nwhich the employee is entitled on such day, the employee shall in such cases and\nat such times as the Tax Commissioner may prescribe, furnish the employer with a\nwithholding exemption certificate relating to the exemptions which he claims\nwith respect to such next taxable year, which shall in no event exceed the sum\nof exemptions to which he will be, or may reasonably be expected to be, so\nentitled. Exemption certificates furnished pursuant to this subsection shall not\ntake effect with respect to any payment of wages made in the calendar year in\nwhich the certificate is furnished.\n\nF. If, on any day during the calendar year, the sum of withholding exemptions to\nwhich the employee is entitled is less than the sum of withholding exemptions\nclaimed by the employee on the withholding exemption certificate then in effect\nwith respect to him, the employee shall, within ten days thereafter, furnish the\nemployer with a new withholding exemption certificate relating to the\nwithholding exemptions which the employee then claims, which shall in no event\nexceed the sum of exemptions to which he is entitled on such day. If, on any day\nduring the calendar year, the sum of withholding exemptions to which the\nemployee is entitled is greater than the sum of withholding exemptions claimed,\nthe employee may furnish the employer with a new withholding exemption\ncertificate relating to the withholding exemptions which the employee then\nclaims, which shall in no event exceed the sum of exemptions to which he is\nentitled on such day.\n\nG. Withholding exemption certificates shall be in such form and contain such\ninformation as the Tax Commissioner may prescribe.\n\nHISTORY: Code 1950, \u00a7 58-151.11; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984,\nc. 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"}}