58.1-205 - Effect of regulations, rulings, etc., and administrative interpretations. - Virginia Statutes

§ 58.1-205. Effect of regulations, rulings, etc., and administrativeinterpretations.

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

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

2. Any regulation promulgated as provided by subsection B of § 58.1-203 shallbe sustained unless unreasonable or plainly inconsistent with applicableprovisions of law.

3. Rulings issued in conformity with § 58.1-203 and published as provided in§ 58.1-204 shall be accorded judicial notice.

4. In any proceeding commenced under §§ 58.1-1821, 58.1-1824 or § 58.1-1825before January 1, 1985, unpublished rulings and other administrativeinterpretations which are documented and established by competent evidence tohave been in effect prior to July 1, 1980, shall be accorded judicial noticeand shall be given such weight as the reviewing authority deems appropriate.In all proceedings commenced after such date, such rulings andinterpretations shall be subject to the provisions of subsection 5.

5. Rulings and administrative interpretations other than those described insubsections 2, 3 and 4 shall not be admitted into evidence and shall beaccorded no weight, except that an assessment made pursuant to any suchruling or interpretation shall be entitled to the presumption of correctnessspecified in subsection 1.

(Code 1950, § 58-48.8; 1980, c. 633; 1984, c. 675.)