                                 CODE OF VIRGINIA

REGULATIONS AND RULINGS (§ 58.1-203)

A. 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.

B. 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.

C. Rulings in individual cases shall not be subject to the Administrative
Process Act.

HISTORY: Code 1950, § 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.