{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-205.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-205.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-205.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-205.html"}],"law_id":74390,"edition_id":1,"section_id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","history":"Code 1950, \u00a7 58-48.8; 1980, c. 633; 1984, c. 675; 2011, c. 800; 2017, c. 488.","full_text":"In any proceeding relating to the interpretation or enforcement of the tax laws of this Commonwealth, the following rules shall apply:\n\n1\n\nAny assessment of a tax by the Department shall be deemed prima facie correct.2\n\nAny regulation promulgated as provided by subsection B of § 58.1-203 shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law.3\n\nRulings issued in conformity with § 58.1-203, tax bulletins, guidelines, and other documents published as provided in § 58.1-204, and guidance documents listed in the Virginia Register of Regulations as provided in § 2.2-4103.1 shall be accorded judicial notice.4\n\nIn any proceeding commenced under § 58.1-1821, 58.1-1824 or 58.1-1825, rulings and administrative interpretations other than those described in subdivisions 2 and 3 shall not be admitted into evidence and shall be accorded no weight, except that an assessment made pursuant to any such ruling or interpretation shall be entitled to the presumption of correctness specified in subdivision 1.","order_by":null,"text":{"0":{"id":267346,"text":"In any proceeding relating to the interpretation or enforcement of the tax laws of this Commonwealth, the following rules shall apply:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":267347,"text":"Any assessment of a tax by the Department shall be deemed prima facie correct.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":267348,"text":"Any regulation promulgated as provided by subsection B of § 58.1-203 shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":267349,"text":"Rulings issued in conformity with § 58.1-203, tax bulletins, guidelines, and other documents published as provided in § 58.1-204, and guidance documents listed in the Virginia Register of Regulations as provided in § 2.2-4103.1 shall be accorded judicial notice.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":267350,"text":"In any proceeding commenced under § 58.1-1821, 58.1-1824 or 58.1-1825, rulings and administrative interpretations other than those described in subdivisions 2 and 3 shall not be admitted into evidence and shall be accorded no weight, except that an assessment made pursuant to any such ruling or interpretation shall be entitled to the presumption of correctness specified in subdivision 1.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-205\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 800<\/a>; in 2017, chapter 488<\/a>.<\/p>","references":[{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"},{"id":59692,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","order_by":null,"url":"\/58.1-3701\/"}],"refers_to":[{"id":75163,"section_number":"2.2-4103.1","catch_line":"Guidance documents; duty to file with Registrar","order_by":null,"url":"\/2.2-4103.1\/"},{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":64173,"section_number":"58.1-1824","catch_line":"Protective claim for refund","order_by":null,"url":"\/58.1-1824\/"},{"id":72555,"section_number":"58.1-1825","catch_line":"Application to court for correction of erroneous or improper assessments of state taxes generally","order_by":null,"url":"\/58.1-1825\/"},{"id":62695,"section_number":"58.1-203","catch_line":"Regulations and rulings","order_by":null,"url":"\/58.1-203\/"},{"id":82242,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","order_by":null,"url":"\/58.1-204\/"}],"permalink":{"id":253199,"object_type":"law","relational_id":74390,"identifier":"58.1-205","token":"58.1\/I\/2\/58.1-205","url":"\/58.1-205\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","dublin_core":{"Title":"Effect of regulations, rulings, etc., and administrative interpretations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-205","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any proceeding relating to the interpretation or enforcement of the tax laws<\/span> of this Commonwealth, the following rules shall apply:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any assessment of a tax by the Department<\/span> shall be deemed prima facie correct. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any regulation promulgated as provided by subsection B of § 58.1-203<\/a> shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Rulings issued in conformity with § 58.1-203<\/a>, tax bulletins, guidelines, and other documents published as provided in § 58.1-204<\/a>, and guidance documents listed in the Virginia Register of Regulations as provided in § 2.2-4103.1<\/a> shall be accorded judicial notice. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> In any proceeding commenced under § 58.1-1821<\/a>, 58.1-1824<\/a> or 58.1-1825<\/a>, rulings and administrative interpretations other than those described in subdivisions 2 and 3 shall not be admitted into evidence<\/span> and shall be accorded no weight, except that an assessment made pursuant to any such ruling or interpretation shall be entitled to the presumption<\/span> of correctness specified in subdivision 1. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEFFECT OF REGULATIONS, RULINGS, ETC., AND ADMINISTRATIVE INTERPRETATIONS (\u00a7\n58.1-205)\n\nIn any proceeding relating to the interpretation or enforcement of the tax laws\nof this Commonwealth, the following rules shall apply:\n\n1. Any assessment of a tax by the Department shall be deemed prima facie\ncorrect.\n\n2. Any regulation promulgated as provided by subsection B of § 58.1-203\nshall be sustained unless unreasonable or plainly inconsistent with applicable\nprovisions of law.\n\n3. Rulings issued in conformity with § 58.1-203, tax bulletins, guidelines,\nand other documents published as provided in § 58.1-204, and guidance\ndocuments listed in the Virginia Register of Regulations as provided in §\n2.2-4103.1 shall be accorded judicial notice.\n\n4. In any proceeding commenced under § 58.1-1821, 58.1-1824 or 58.1-1825,\nrulings and administrative interpretations other than those described in\nsubdivisions 2 and 3 shall not be admitted into evidence and shall be accorded\nno weight, except that an assessment made pursuant to any such ruling or\ninterpretation shall be entitled to the presumption of correctness specified in\nsubdivision 1.\n\nHISTORY: Code 1950, \u00a7 58-48.8; 1980, c. 633; 1984, c. 675; 2011, c. 800; 2017,\nc. 488.","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}}