                                 CODE OF VIRGINIA

PUBLICATION OF RULINGS, DECISIONS, ORDERS AND REGULATIONS (§ 58.1-204)

A. The Department shall publish the following documents:

   1. Regulations finally adopted by the Tax Commissioner as provided in &#xA7;
   58.1-203;

   2. Orders of the Tax Commissioner under &#xA7;&#xA7; 58.1-1822 and 58.1-1824;

   3. 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;

   4. 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.

B. 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.

C. 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.

HISTORY: Code 1950, § 58-48.7; 1980, c. 633; 1984, c. 675; 2011, c. 800.