{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-203.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-203.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-203.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-203.html"}],"law_id":62695,"edition_id":1,"section_id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","history":"Code 1950, \u00a7 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.","full_text":"A\n\nThe Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department. Such regulations shall not be inconsistent with the Constitutions and applicable laws of this Commonwealth and of the United States. Such regulations shall take precedence over any rules or regulations of the Secretary of the Treasury of the United States or his delegate which are in conflict therewith.B\n\nIn promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (&#xA7; 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals. The Tax Commissioner may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.C\n\nRulings in individual cases shall not be subject to the Administrative Process Act.","order_by":null,"text":{"0":{"id":228596,"text":"The Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department. Such regulations shall not be inconsistent with the Constitutions and applicable laws of this Commonwealth and of the United States. Such regulations shall take precedence over any rules or regulations of the Secretary of the Treasury of the United States or his delegate which are in conflict therewith.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":228597,"text":"In promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (&#xA7; 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals. The Tax Commissioner may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":228598,"text":"Rulings in individual cases shall not be subject to the Administrative Process Act.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},"next_section":{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-203\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1980, chapter 633; in 1983, chapter 551; in 1984, chapter 675.<\/p>","references":[{"id":82242,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","order_by":null,"url":"\/58.1-204\/"},{"id":74390,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","order_by":null,"url":"\/58.1-205\/"}],"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"}],"permalink":{"id":253191,"object_type":"law","relational_id":62695,"identifier":"58.1-203","token":"58.1\/I\/2\/58.1-203","url":"\/58.1-203\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","dublin_core":{"Title":"Regulations and rulings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-203","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Tax Commissioner<\/span> shall have the power to <span class=\"dictionary\">issue<\/span> regulations relating to the interpretation and enforcement of the <span class=\"dictionary\">laws<\/span> of this Commonwealth governing taxes administered by the <span class=\"dictionary\">Department<\/span>. Such regulations shall not be inconsistent with the Constitutions and applicable <span class=\"dictionary\">laws<\/span> of this Commonwealth and of the United States. Such regulations shall take precedence over any rules or regulations of the Secretary of the Treasury of the United States or his delegate which are in conflict therewith. <a id=\"paragraph-228596\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-203\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In promulgating regulations, the <span class=\"dictionary\">Tax Commissioner<\/span> shall follow the applicable provisions of the Administrative Process Act (&#xA7; <a class=\"law\" title=\"Short title; purpose\" href=\"\/2.2-4000\/\">2.2-4000<\/a> et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals. The <span class=\"dictionary\">Tax Commissioner<\/span> may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect. <a id=\"paragraph-228597\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-203\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Rulings in individual cases shall not be subject to the Administrative Process Act. <a id=\"paragraph-228598\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-203\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREGULATIONS AND RULINGS (\u00a7 58.1-203)\n\nA. The Tax Commissioner shall have the power to issue regulations relating to\nthe interpretation and enforcement of the laws of this Commonwealth governing\ntaxes administered by the Department. Such regulations shall not be inconsistent\nwith the Constitutions and applicable laws of this Commonwealth and of the\nUnited States. Such regulations shall take precedence over any rules or\nregulations of the Secretary of the Treasury of the United States or his\ndelegate which are in conflict therewith.\n\nB. In promulgating regulations, the Tax Commissioner shall follow the applicable\nprovisions of the Administrative Process Act (&#xA7; 2.2-4000 et seq.), except\nthat notice of a proposed regulation shall appear at least sixty days in advance\nof the date prescribed for submittals. The Tax Commissioner may prescribe the\nextent, if any, to which any ruling or regulation shall be applied without\nretroactive effect.\n\nC. Rulings in individual cases shall not be subject to the Administrative\nProcess Act.\n\nHISTORY: Code 1950, \u00a7 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}