58.1-204 - Publication of rulings, decisions, orders and regulations. - Virginia Statutes

§ 58.1-204. Publication of rulings, decisions, orders and regulations.

A. The Department shall publish the following documents:

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

2. Orders of the Tax Commissioner under §§ 58.1-1822 and 58.1-1824;

3. Final orders entered by a circuit court under § 58.1-1826 or § 58.1-1827,and any written opinion or memorandum of the court;

4. Any written ruling or other interpretation of Virginia law which the TaxCommissioner believes may be of interest to taxpayers and practitioners.

B. Notwithstanding § 58.1-4 or any other provision of law, the TaxCommissioner may publish the documents described above with such changes ofname, alterations and deletions as he deems necessary to preserve privilegedtaxpayer information.

C. For purposes of this section, documents shall be deemed to be published ifthey are compiled at regular intervals not exceeding three months, madeavailable for inspection and copying at the Department, and distributed tosuch national and state tax services and other publications as the TaxCommissioner deems necessary to inform taxpayers and practitioners.

(Code 1950, § 58-48.7; 1980, c. 633; 1984, c. 675.)