Va. Code § 58.1-1021.04:5

Current with changes from the 2024 legislative session through ch. 845

Section 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 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.).

Va. Code § 58.1-1021.04:5

2005, c. 71.

Amended by Acts 2024 c. 821,§ 1, eff. 7/1/2024.

Amended by Acts 2024 c. 796,§ 1, eff. 7/1/2024.

Amended by Acts 2005, c. 71.