There is a newer version of the Code of Virginia
2015 Code of Virginia
Title 58.1 - Taxation
§ 58.1-439.16. Tax Commissioner to promulgate regulations
VA Code § 58.1-439.16 (2015) What's This?
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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