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To Taxpayers Of
Rappahannock Co.
Virginia’s State Income Tax Withholding Law, adopted by the the General Assembly in its last session, becomes effective January 1st 1963.
Although withheld taxes will be paid by employers directly to the State Treasury . quarterly,, the individual income taxpayers will continue to file their annual income tax returns by May 1st of the year following the income year with their Commissioner of the Revenue. All balances due, if any, will be paid to the County Treasurer.
The law also provides for declarations of estimated tax from taxpayers receiving income of |400 or more plus the sum of their personal exemptions, from sources not subject to withholding.
Virginia State income tax withholding from wages beginning January 1, 1963 does not in any way affect your tax liability for 1962, or the filing of your State income tax return for 1962 by May 1, 1963, or the payment of your 1962 tax in full at the time you file your return. When you file your State income tax for 1963 by May 1st 1964, you will then take credit for the tax withheld in 1963.
We cannot urge you too strongly to file your county and state returns as early in the year as possible. It enables you %o avoid the last minute rush; it enables the tax officials to render you better service; and it reduces the cost of tax administration.
Roberta M. Spalding
Commissioner of the Revenue
82.5%