§ 58.1-205. Effect of regulations, rulings, etc., and administrative interpretations
In any proceeding relating to the interpretation or enforcement of the tax laws of this Commonwealth, the following rules shall apply:
1. Any assessment of a tax by the Department shall be deemed prima facie correct.
2. Any regulation promulgated as provided by subsection B of § 58.1-203 shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law.
3. Rulings issued in conformity with § 58.1-203 and published as provided in § 58.1-204 shall be accorded judicial notice.
4. In any proceeding commenced under §§ 58.1-1821, 58.1-1824 or § 58.1-1825 before January 1, 1985, unpublished rulings and other administrative interpretations which are documented and established by competent evidence to have been in effect prior to July 1, 1980, shall be accorded judicial notice and shall be given such weight as the reviewing authority deems appropriate. In all proceedings commenced after such date, such rulings and interpretations shall be subject to the provisions of subsection 5.
5. Rulings and administrative interpretations other than those described in subsections 2, 3 and 4 shall not be admitted into evidence and shall be accorded no weight, except that an assessment made pursuant to any such ruling or interpretation shall be entitled to the presumption of correctness specified in subsection 1.
(Code 1950, § 58-48.8; 1980, c. 633; 1984, c. 675.)
Sections: Previous 58.1-200 58.1-201 58.1-202 58.1-202.1 58.1-202.2 58.1-203 58.1-204 58.1-205 58.1-206 58.1-207 58.1-208 58.1-209 58.1-210 58.1-211 58.1-212 NextLast modified: April 16, 2009