Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Income Tax Withholding [23 VAC 10 ‑ 140]
Amend Income Tax Withholding Regulation to Conform to Law Changes and Existing Policy
General Information
Action Summary This regulatory action will amend a Virginia Income Tax Withholding Regulation section, 23VAC10-140-10, relating to Income Tax Withholding definitions. This action is necessary to reflect legislative changes re-defining the terms “employee,” “employer,” and “wages.” Many of these definitions are also unnecessary because they provide no additional guidance to clear and unambiguous statutes. Therefore, this regulatory action will repeal Income Tax Withholding definitions that are unnecessary and will update all other definitions to conform legislative changes and current tax policy. The amendment of this section does not reflect a change in existing tax policy and will have no impact on the administration of the tax.
Chapters Affected Only affects this chapter.
Exempt from APA No, this action is subject to the Administrative Process Act and the standard executive branch review process.
RIS Project Yes  [004745]
Stages associated with this regulatory action.
Stage ID Stage Type Status
7554 Fast-Track Stage complete. This regulation became effective on 2/13/2017.
Contact Information
Name / Title: James Savage  / Tax Policy Analyst
Address: P.O Box 27185
Richmond, VA 23219
Email Address:
Phone: (804)371-2301    FAX: ()-    TDD: ()-