58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules. - Virginia Statutes

§ 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules.

The Tax Commissioner shall establish guidelines and rules, including recordkeeping requirements, for implementation of the tax on tobacco products underArticle 2.1 (§ 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 of the Codeof Virginia. The establishment of the guidelines and rules by the TaxCommissioner shall be exempt from the provisions of the AdministrativeProcess Act (§ 2.2-4000 et seq.).

(2005, c. 71.)