2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-439.16 Tax Commissioner to promulgate regulations


VA Code § 58.1-439.16 (2001 through Reg Session) What's This?

58.1-439.16. Tax Commissioner to promulgate regulations.

Pursuant to the Administrative Process Act ( 2.2-4000 et seq.), the Tax Commissioner shall promulgate regulations that are necessary or desirable to carry out the provisions of this article, including (i) computation, carryover, and rollover of the credits provided under this article and (ii) rules and procedures for redeeming and transferring tax credits under 58.1-439.14.

(2000, c. 1042.)

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