                                 CODE OF VIRGINIA

EFFECT OF REGULATIONS, RULINGS, ETC., AND ADMINISTRATIVE INTERPRETATIONS (§
58.1-205)

In any proceeding relating to the interpretation or enforcement of the tax laws
of this Commonwealth, the following rules shall apply:

1. Any assessment of a tax by the Department shall be deemed prima facie
correct.

2. Any regulation promulgated as provided by subsection B of &#xA7; 58.1-203
shall be sustained unless unreasonable or plainly inconsistent with applicable
provisions of law.

3. Rulings issued in conformity with &#xA7; 58.1-203, tax bulletins, guidelines,
and other documents published as provided in &#xA7; 58.1-204, and guidance
documents listed in the Virginia Register of Regulations as provided in &#xA7;
2.2-4103.1 shall be accorded judicial notice.

4. In any proceeding commenced under &#xA7; 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.

HISTORY: Code 1950, § 58-48.8; 1980, c. 633; 1984, c. 675; 2011, c. 800; 2017,
c. 488.