58.1-3701 - Department to promulgate guidelines. - Virginia Statutes

§ 58.1-3701. Department to promulgate guidelines.

The Department of Taxation shall promulgate guidelines for the use of localgovernments in administering the taxes imposed under the authority of thischapter. In preparing such guidelines, the Department shall not be subject tothe provisions of the Administrative Process Act (§ 2.2-4000 et seq.) forguidelines promulgated on or before July 1, 2001, but shall cooperate withand seek the counsel of local officials and interested groups and shall notpromulgate such guidelines without first conducting a public hearing. Suchguidelines shall be updated during the 1994 taxable year and available fordistribution to local governments on July 1, 1995. Thereafter, the guidelinesshall be updated triennially. After July 1, 2001, the guidelines shall besubject to the Administrative Process Act and accorded the weight of aregulation under § 58.1-205.

The Tax Commissioner shall have the authority to issue advisory writtenopinions in specific cases to interpret the provisions of this chapter andthe guidelines issued pursuant to this section; however, the Tax Commissionershall not be required to interpret any local ordinance. The guidelines andopinions issued pursuant to this section shall not be applicable as aninterpretation of any other tax law.

(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.)