{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-534.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-534.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-534.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-534.html"}],"law_id":66617,"edition_id":1,"section_id":66617,"structure_id":13797,"section_number":"58.1-534","catch_line":"Rules and regulations","history":"Code 1950, \u00a7 58-19.21; 1981, c. 408; 1984, cc. 675, 720.","full_text":"The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.","order_by":null,"text":{"0":{"id":241701,"text":"The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13797,"edition_id":1,"name":"Setoff Debt Collection Act","identifier":"21","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:45:54","date_modified":"2026-06-26 03:45:54","permalink":{"id":254073,"object_type":"structure","relational_id":13797,"identifier":"21","token":"58.1\/I\/3\/21","url":"\/58.1\/I\/3\/21\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":57268,"structure_id":13797,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","url":"\/58.1-520\/","token":"58.1\/I\/3\/21\/58.1-520","metadata":false},{"id":85150,"structure_id":13797,"section_number":"58.1-520.1","catch_line":"Recovery of administrative costs","url":"\/58.1-520.1\/","token":"58.1\/I\/3\/21\/58.1-520.1","metadata":false},{"id":83424,"structure_id":13797,"section_number":"58.1-521","catch_line":"Remedy additional; 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confidentiality; credit to debtor's obligation","url":"\/58.1-532\/","token":"58.1\/I\/3\/21\/58.1-532","metadata":false},{"id":84365,"structure_id":13797,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","url":"\/58.1-533\/","token":"58.1\/I\/3\/21\/58.1-533","metadata":false},{"id":66617,"structure_id":13797,"section_number":"58.1-534","catch_line":"Rules and regulations","url":"\/58.1-534\/","token":"58.1\/I\/3\/21\/58.1-534","metadata":false},{"id":73852,"structure_id":13797,"section_number":"58.1-535","catch_line":"Application of funds on deposit","url":"\/58.1-535\/","token":"58.1\/I\/3\/21\/58.1-535","metadata":false}],"previous_section":{"id":84365,"structure_id":13797,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","url":"\/58.1-533\/","token":"58.1\/I\/3\/21\/58.1-533","metadata":false},"next_section":{"id":73852,"structure_id":13797,"section_number":"58.1-535","catch_line":"Application of funds on deposit","url":"\/58.1-535\/","token":"58.1\/I\/3\/21\/58.1-535","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-534\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1981, chapter 408; in 1984, chapters 675 and 720.<\/p>","references":false,"refers_to":false,"permalink":{"id":254139,"object_type":"law","relational_id":66617,"identifier":"58.1-534","token":"58.1\/I\/3\/21\/58.1-534","url":"\/58.1-534\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-534\/","token":"58.1\/I\/3\/21\/58.1-534","dublin_core":{"Title":"Rules and regulations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-534","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> shall promulgate all rules which he deems necessary in <span class=\"dictionary\">order<\/span> to implement the <span class=\"dictionary\">intent<\/span> of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRULES AND REGULATIONS (\u00a7 58.1-534)\n\nThe Tax Commissioner shall promulgate all rules which he deems necessary in\norder to implement the intent of this article.\n\nHISTORY: Code 1950, \u00a7 58-19.21; 1981, c. 408; 1984, cc. 675, 720.","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}}