                                 CODE OF VIRGINIA

TAX COMMISSIONER TO ESTABLISH GUIDELINES AND RULES (§ 58.1-1021.04:5)

The Tax Commissioner shall establish guidelines and rules, including
recordkeeping requirements, for implementation of the tax on tobacco products
under this article. The establishment of the guidelines and rules by the Tax
Commissioner shall be exempt from the provisions of the Administrative Process
Act (§ 2.2-4000 et seq.).

HISTORY: 2005, c. 71; 2024, cc. 796, 821.