2006 Code of Virginia § 58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.
58.1-1021.04:5. Tax Commissioner to establish guidelines and rules.
The Tax Commissioner shall establish guidelines and rules, including recordkeeping requirements, for implementation of the tax on tobacco products underArticle 2.1 ( 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 of the Codeof Virginia. The establishment of the guidelines and rules by the TaxCommissioner shall be exempt from the provisions of the AdministrativeProcess Act ( 2.2-4000 et seq.).
(2005, c. 71.)
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