23 Va. Admin. Code § 10-140-10
The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:
"Commissioner" means the Tax Commissioner.
"Employee" means "employee'' as defined in § 58.1-460 of the Code of Virginia. The relationship of employer and employee is determined in accordance with the test set forth in 26 CFR 31.3401(c) -1.
"Wages" means "wages'' as defined in § 58.1-460 of the Code of Virginia. The exclusion from wages of a payment does not exempt the payee from income tax liability for the payment. However, the payee and the payor may agree pursuant to § 58.1-466 of the Code of Virginia to have amounts withheld from payments that are not considered wages. A payor who voluntarily withholds income tax consents to be treated as an employer making payment of wages subject to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of Title 58.1 of the Code of Virginia and this chapter.
23 Va. Admin. Code § 10-140-10
Statutory Authority: § 58.1-203 of the Code of Virginia.