Virginia Code

Va. Code Ann. § 58.1-203 (2026)

Regulations and rulings

✓ current as of May 2026

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A. The Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department. Such regulations shall not be inconsistent with the Constitutions and applicable laws of this Commonwealth and of the United States. Such regulations shall take precedence over any rules or regulations of the Secretary of the Treasury of the United States or his delegate which are in conflict therewith.

B. In promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (§ 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals. The Tax Commissioner may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.

C. Rulings in individual cases shall not be subject to the Administrative Process Act.

Code 1950, § 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.

Notes of Decisions

Cited in 11 cases, 1989–2015 · leading case: Chesapeake Hosp. Auth. v. Commonwealth, 554 S.E.2d 55 (Va. 2001).

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Chesapeake Hosp. Auth. v. Commonwealth, 554 S.E.2d 55 (Va. 2001). · cites it 4× “[6] 6 Subsection B of Code § 58.1-203 provides in pertinent part that “notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals.”

Com., Dept. of Taxation v. Blanks Oil Co., 498 S.E.2d 914 (Va. 1998). · cites it 4× “Code § 58.1-203. And the Commissioner’s construction of a tax statute, while not binding upon this Court, is entitled to great weight.”

Gen. Motors Corp. v. Dept. of Taxation, 602 S.E.2d 123 (Va. 2004). · cites it 2× “DISCUSSION Well-established rules govern our consideration of the issue raised in this appeal. The Tax Commissioner is empowered to issue regulations relating to the interpretation and enforcement of the laws governing taxes administered by the Department.”

Cisco Sys., Inc. v. Thorsen, 68 Va. Cir. 385 (Fairfax Cir. Ct. 2005). · cites it 8× “” Va. Code Ann. § 58.1-203 . But it is the function of the courts of this Commonwealth to ensure that such interpretations are consistent with existing law.”

Carr v. Forst, 453 S.E.2d 274 (Va. 1995). · cites it 2× “governing taxes,” Code § 58.1-203(A), and any such regulation “shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law,” Code § 58.”

Tracy Marice Penn v. Commonwealth of Virginia, 528 S.E.2d 179 (Va. Ct. App. 2000). · cites it 2× “2d *427 at 278 (citation omitted), we find that Penn was a prisoner within the meaning of Code § 58.1-203(6) and that the statute applies in this case.”

Gen. Motors Corp. v. Virginia Dept. of Taxation, 62 Va. Cir. 4 (Fairfax Cir. Ct. 2003). · cites it 2× “1-205 provides that when interpreting Virginia tax laws, “(1) any assessment of a tax by the Department shall be deemed prima facie correct, and (2) any regulation promulgated as provided by subsection B of § 58.1-203 shall be sustained unless unreasonable or plainly…”

City of Roanoke v. Moody Graphic Color Serv., Inc., 70 Va. Cir. 165 (Roanoke County Cir. Ct. 2006). · cites it 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.”

Steuart Petroleum Co. v. Virginia Dep't of Taxation, 44 Va. Cir. 392 (Richmond County Cir. Ct. 1998). · cites it 2× “Discussion The rules of decision applicable to any proceeding relating to the interpretation and enforcement of the tax laws include (1) the tax assessment is deemed prima facie correct; (2) regulations promulgated under § 58.1-203 will be sustained unless unreasonable or…”

Nielsen Co. v. Bd. of Arlington Cnty. (Va. 2015). “Indeed, the Tax Commissioner's "[r]ulings issued in conformity with [Code] § 58.1-203" are only required to be "accorded judicial notice," and "nothing 8 more.”

Dominion Bankshares v. Dep't of Taxation, 15 Va. Cir. 401 (Richmond County Cir. Ct. 1989). “Under § 58.1-203(A) of the Code of Virginia: The Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department.”

— Va. Code Ann. § 58.1-203(6) — 1 case

Tracy Marice Penn v. Commonwealth of Virginia, 528 S.E.2d 179 (Va. Ct. App. 2000). “2d *427 at 278 (citation omitted), we find that Penn was a prisoner within the meaning of Code § 58.1-203(6) and that the statute applies in this case.”

— Va. Code Ann. § 58.1-203(A) — 5 cases

Gen. Motors Corp. v. Dept. of Taxation, 602 S.E.2d 123 (Va. 2004). “DISCUSSION Well-established rules govern our consideration of the issue raised in this appeal. The Tax Commissioner is empowered to issue regulations relating to the interpretation and enforcement of the laws governing taxes administered by the Department.”

Carr v. Forst, 453 S.E.2d 274 (Va. 1995). “governing taxes,” Code § 58.1-203(A), and any such regulation “shall be sustained unless unreasonable or plainly inconsistent with applicable provisions of law,” Code § 58.”

Com., Dept. of Taxation v. Blanks Oil Co., 498 S.E.2d 914 (Va. 1998). “Code § 58.1-203. And the Commissioner’s construction of a tax statute, while not binding upon this Court, is entitled to great weight.”

Cisco Sys., Inc. v. Thorsen, 68 Va. Cir. 385 (Fairfax Cir. Ct. 2005). “” Va. Code Ann. § 58.1-203 . But it is the function of the courts of this Commonwealth to ensure that such interpretations are consistent with existing law.”

— Va. Code Ann. § 58.1-203(B) — 1 case

Gen. Motors Corp. v. Virginia Dept. of Taxation, 62 Va. Cir. 4 (Fairfax Cir. Ct. 2003). “1-205 provides that when interpreting Virginia tax laws, “(1) any assessment of a tax by the Department shall be deemed prima facie correct, and (2) any regulation promulgated as provided by subsection B of § 58.1-203 shall be sustained unless unreasonable or plainly…”

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