§ 58.1-2421. Rules and regulations
The Commissioner shall have the power to make and publish reasonable rules and regulations consistent with this chapter, other applicable laws, and the Constitutions of Virginia and the United States, for the enforcement of the provisions of this chapter and the collection of the revenues hereunder.
Such rules and regulations shall not be subject to Chapter 40 (§ 2.2-4000 et seq.) of Title 2.2. With respect to the tax levied on rentals pursuant to § 58.1-2402 A 3, the rules and regulations promulgated shall include, but shall not be limited to, rules and regulations governing a person ceasing to operate a rental business, the issuance of bad checks incidental to a rental or payment of the tax, extensions of time for filing returns and paying the tax, out-of-state rentors and refunds.
(Code 1950, § 58-685.16; 1966, c. 587; 1974, c. 477; 1984, c. 675.)
Sections: Previous 58.1-2413 58.1-2414 58.1-2415 58.1-2416 58.1-2417 58.1-2418 58.1-2419 58.1-2420 58.1-2421 58.1-2422 58.1-2423 58.1-2423.1 58.1-2424 58.1-2425 58.1-2426 NextLast modified: April 16, 2009