The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.
Va. Code Ann. § 58.1-534
Rules and regulations
Code 1950, § 58-19.21; 1981, c. 408; 1984, cc. 675, 720.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.