{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-204.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-204.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-204.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-204.html"}],"law_id":82242,"edition_id":1,"section_id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","history":"Code 1950, \u00a7 58-48.7; 1980, c. 633; 1984, c. 675; 2011, c. 800.","full_text":"A\n\nThe Department shall publish the following documents:1\n\nRegulations finally adopted by the Tax Commissioner as provided in &#xA7; 58.1-203;2\n\nOrders of the Tax Commissioner under &#xA7;&#xA7; 58.1-1822 and 58.1-1824;3\n\nFinal orders entered by a circuit court under &#xA7; 58.1-1826 or 58.1-1827, and any written opinion or memorandum of the court;4\n\nTax bulletins, guidelines, and any written ruling or other interpretation of Virginia law which the Tax Commissioner believes may be of interest to taxpayers and practitioners.B\n\nNotwithstanding &#xA7; 58.1-4 or any other provision of law, the Tax Commissioner may publish the documents described above with such changes of name, alterations and deletions as he deems necessary to preserve privileged taxpayer information.C\n\nFor purposes of this section, documents shall be deemed to be published if they are (i) compiled at regular intervals not exceeding three months, (ii) made available for inspection and copying at the Department, and (iii) published on the Department&#8217;s website as the Tax Commissioner deems necessary to inform taxpayers and practitioners.","order_by":null,"text":{"0":{"id":294700,"text":"The Department shall publish the following documents:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":294701,"text":"Regulations finally adopted by the Tax Commissioner as provided in &#xA7; 58.1-203;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":294702,"text":"Orders of the Tax Commissioner under &#xA7;&#xA7; 58.1-1822 and 58.1-1824;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":294703,"text":"Final orders entered by a circuit court under &#xA7; 58.1-1826 or 58.1-1827, and any written opinion or memorandum of the court;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":294704,"text":"Tax bulletins, guidelines, and any written ruling or other interpretation of Virginia law which the Tax Commissioner believes may be of interest to taxpayers and practitioners.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":294705,"text":"Notwithstanding &#xA7; 58.1-4 or any other provision of law, the Tax Commissioner may publish the documents described above with such changes of name, alterations and deletions as he deems necessary to preserve privileged taxpayer information.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4","next_prefix":"C"},"6":{"id":294706,"text":"For purposes of this section, documents shall be deemed to be published if they are (i) compiled at regular intervals not exceeding three months, (ii) made available for inspection and copying at the Department, and (iii) published on the Department&#8217;s website as the Tax Commissioner deems necessary to inform taxpayers and practitioners.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-204\/","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 1984, chapter 675; in 2011, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0800\">800<\/a>.<\/p>","references":[{"id":74390,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","order_by":null,"url":"\/58.1-205\/"},{"id":59212,"section_number":"58.1-312","catch_line":"Limitations on assessment","order_by":null,"url":"\/58.1-312\/"}],"refers_to":[{"id":55503,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","order_by":null,"url":"\/58.1-1822\/"},{"id":64173,"section_number":"58.1-1824","catch_line":"Protective claim for refund","order_by":null,"url":"\/58.1-1824\/"},{"id":79294,"section_number":"58.1-1826","catch_line":"Action of court","order_by":null,"url":"\/58.1-1826\/"},{"id":74340,"section_number":"58.1-1827","catch_line":"Correction of double assessments","order_by":null,"url":"\/58.1-1827\/"},{"id":62695,"section_number":"58.1-203","catch_line":"Regulations and rulings","order_by":null,"url":"\/58.1-203\/"},{"id":76891,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","order_by":null,"url":"\/58.1-4\/"}],"permalink":{"id":253195,"object_type":"law","relational_id":82242,"identifier":"58.1-204","token":"58.1\/I\/2\/58.1-204","url":"\/58.1-204\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","dublin_core":{"Title":"Publication of rulings, decisions, orders and regulations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-204","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\">Department<\/span> shall publish the following documents: <a id=\"paragraph-294700\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Regulations finally adopted by the <span class=\"dictionary\">Tax Commissioner<\/span> as provided in &#xA7; <a class=\"law\" title=\"Regulations and rulings\" href=\"\/58.1-203\/\">58.1-203<\/a>; <a id=\"paragraph-294701\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#A1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> <span class=\"dictionary\">Orders<\/span> of the <span class=\"dictionary\">Tax Commissioner<\/span> under &#xA7;&#xA7; <a class=\"law\" title=\"Action of Tax Commissioner on application for correction\" href=\"\/58.1-1822\/\">58.1-1822<\/a> and <a class=\"law\" title=\"Protective claim for refund\" href=\"\/58.1-1824\/\">58.1-1824<\/a>; <a id=\"paragraph-294702\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> <span class=\"dictionary\">Final orders<\/span> entered by a <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> under &#xA7; <a class=\"law\" title=\"Action of court\" href=\"\/58.1-1826\/\">58.1-1826<\/a> or <a class=\"law\" title=\"Correction of double assessments\" href=\"\/58.1-1827\/\">58.1-1827<\/a>, and any written <span class=\"dictionary\">opinion<\/span> or <span class=\"dictionary\">memorandum<\/span> of the <span class=\"dictionary\">court<\/span>; <a id=\"paragraph-294703\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#A3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> Tax bulletins, guidelines, and any written ruling or other interpretation of Virginia <span class=\"dictionary\">law<\/span> which the <span class=\"dictionary\">Tax Commissioner<\/span> believes may be of interest to <span class=\"dictionary\">taxpayers<\/span> and practitioners. <a id=\"paragraph-294704\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#A4\"><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> Notwithstanding &#xA7; <a class=\"law\" title=\"Person preparing tax return for another not to disclose information without consent\" href=\"\/58.1-4\/\">58.1-4<\/a> or any other provision of <span class=\"dictionary\">law<\/span>, the <span class=\"dictionary\">Tax Commissioner<\/span> may publish the documents described above with such changes of name, alterations and deletions as he deems necessary to preserve privileged <span class=\"dictionary\">taxpayer<\/span> information. <a id=\"paragraph-294705\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#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> For purposes of this section, documents shall be deemed to be published if they are (i) compiled at regular intervals not exceeding three months, (ii) made available for inspection and copying at the <span class=\"dictionary\">Department<\/span>, and (iii) published on the <span class=\"dictionary\">Department<\/span>&#8217;s website as the <span class=\"dictionary\">Tax Commissioner<\/span> deems necessary to inform <span class=\"dictionary\">taxpayers<\/span> and practitioners. <a id=\"paragraph-294706\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-204\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPUBLICATION OF RULINGS, DECISIONS, ORDERS AND REGULATIONS (\u00a7 58.1-204)\n\nA. The Department shall publish the following documents:\n\n   1. Regulations finally adopted by the Tax Commissioner as provided in &#xA7;\n   58.1-203;\n\n   2. Orders of the Tax Commissioner under &#xA7;&#xA7; 58.1-1822 and 58.1-1824;\n\n   3. Final orders entered by a circuit court under &#xA7; 58.1-1826 or\n   58.1-1827, and any written opinion or memorandum of the court;\n\n   4. Tax bulletins, guidelines, and any written ruling or other interpretation\n   of Virginia law which the Tax Commissioner believes may be of interest to\n   taxpayers and practitioners.\n\nB. Notwithstanding &#xA7; 58.1-4 or any other provision of law, the Tax\nCommissioner may publish the documents described above with such changes of\nname, alterations and deletions as he deems necessary to preserve privileged\ntaxpayer information.\n\nC. For purposes of this section, documents shall be deemed to be published if\nthey are (i) compiled at regular intervals not exceeding three months, (ii) made\navailable for inspection and copying at the Department, and (iii) published on\nthe Department&#8217;s website as the Tax Commissioner deems necessary to inform\ntaxpayers and practitioners.\n\nHISTORY: Code 1950, \u00a7 58-48.7; 1980, c. 633; 1984, c. 675; 2011, c. 800.","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}}