Tax Commissioner to establish guidelines and rules

Va. Code Ann. § 58.1-1021.04:5
in effect
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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.). 2005, c. 71 ; 2024, cc. 796 , 821 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-1021.04:5/Fetched: 10/16/2026

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Va. Code Ann. § 58.1-1021.04:5 — Tax Commissioner to establish guidelines and rules | Code of Virginia (Aug. 2026 snapshot) | Corpus