                                 CODE OF VIRGINIA

DEPARTMENT TO PROMULGATE GUIDELINES (§ 58.1-3701)

The Department of Taxation shall promulgate guidelines for the use of local
governments in administering the taxes imposed under the authority of this
chapter. In preparing such guidelines, the Department shall not be subject to
the provisions of the Administrative Process Act (§ 2.2-4000 et seq.) for
guidelines promulgated on or before July 1, 2001, but shall cooperate with and
seek the counsel of local officials and interested groups and shall not
promulgate such guidelines without first conducting a public hearing. Such
guidelines shall be updated during the 1994 taxable year and available for
distribution to local governments on July 1, 1995. Thereafter, the guidelines
shall be updated triennially. After July 1, 2001, the guidelines shall be
subject to the Administrative Process Act and accorded the weight of a
regulation under § 58.1-205.
		The Tax Commissioner shall have the authority to issue advisory written
opinions in specific cases to interpret the provisions of this chapter and the
guidelines issued pursuant to this section; however, the Tax Commissioner shall
not be required to interpret any local ordinance. The guidelines and opinions
issued pursuant to this section shall not be applicable as an interpretation of
any other tax law.

HISTORY: Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968,
c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.
521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980,
cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983,
c. 554; 1984, cc. 247, 675, 695; 1994, c. 267; 1996, cc. 715, 720.