Section 10. Definitions

Section 20. [Repealed]

Section 40. Other methods of withholding

Section 50. Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages

Section 60. Overlapping pay periods, and payment by agent or fiduciary

Section 70. Additional withholding

Section 80. [Repealed]

Section 100. Included and excluded wages

Section 110. Withholding exemption certificates

Section 120. [Repealed]

Section 130. Employer's returns and payments of withheld taxes

Section 140. [Repealed]

Section 190. Withholding tax statements for employees; employers must file annual returns with commissioner

Section 200. Refund to employer; time limitation; procedure

Section 210. [Repealed]

Section 230. Certain nonresidents; reciprocity with other states

Section 240. [Repealed]

Section 280. Lottery winnings; definitions

Section 281. Income taxation of lottery prizes

Section 282. Withholding on lottery prizes

Section 283. Lottery winnings; forms and reporting

Section 284. Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply

Appendix 9998. FORMS (23VAC10-140)