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.
Code 1950, § 58-685.16; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.
Structure Code of Virginia
Chapter 24 - Virginia Motor Vehicle Sales and Use Tax
§ 58.1-2402. (Contingent expiration date) Levy
§ 58.1-2402. (Contingent effective date) Levy
§ 58.1-2404. Time for payment of tax on sale or use of a motor vehicle
§ 58.1-2406. Collection of tax; estimate of tax
§ 58.1-2411. Civil penalties upon failure to pay tax, etc.
§ 58.1-2418. Local sales and use taxes prohibited
§ 58.1-2419. Tax on sale to be separately stated
§ 58.1-2420. Examination of dealer's records, etc.
§ 58.1-2421. Rules and regulations
§ 58.1-2422. Forwarding of tax information to law-enforcement officials
§ 58.1-2423. Refunds generally
§ 58.1-2424. Credits against tax
§ 58.1-2425. (Contingent expiration date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2425. (Contingent effective date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2426. Application to Commissioner for correction; appeal