State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-24 > 58-1-2421§ 58.1-2421. Rules and regulations.
The Commissioner shall have the power to make and publish reasonable rulesand regulations consistent with this chapter, other applicable laws, and theConstitutions of Virginia and the United States, for the enforcement of theprovisions of this chapter and the collection of the revenues hereunder.
Such rules and regulations shall not be subject to Chapter 40 (§ 2.2-4000 etseq.) of Title 2.2. With respect to the tax levied on rentals pursuant to §58.1-2402 A 3, the rules and regulations promulgated shall include, but shallnot be limited to, rules and regulations governing a person ceasing tooperate a rental business, the issuance of bad checks incidental to a rentalor payment of the tax, extensions of time for filing returns and paying thetax, out-of-state rentors and refunds.
(Code 1950, § 58-685.16; 1966, c. 587; 1974, c. 477; 1984, c. 675.)
