Code of Virginia § 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules.
58 words·~1 min read·
/va/title-58-1/chapter-10/58-1-1021-04-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.).
2005, c. 71 ; 2024, cc. 796 , 821 .