State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-2 > 58-1-203§ 58.1-203. Regulations and rulings.
A. The Tax Commissioner shall have the power to issue regulations relating tothe interpretation and enforcement of the laws of this Commonwealth governingtaxes administered by the Department. Such regulations shall not beinconsistent with the Constitutions and applicable laws of this Commonwealthand of the United States. Such regulations shall take precedence over anyrules or regulations of the Secretary of the Treasury of the United States orhis delegate which are in conflict therewith.
B. In promulgating regulations, the Tax Commissioner shall follow theapplicable provisions of the Administrative Process Act (§ 2.2-4000 et seq.),except that notice of a proposed regulation shall appear at least sixty daysin advance of the date prescribed for submittals. The Tax Commissioner mayprescribe the extent, if any, to which any ruling or regulation shall beapplied without retroactive effect.
C. Rulings in individual cases shall not be subject to the AdministrativeProcess Act.
(Code 1950, § 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.)
