Final Text
23VAC10-20-155. Administrative rulings.
A. Generally. Any person may request a written ruling from the Tax Commissioner when there is a question about the application of a tax to a specific situation. Any person requesting such a ruling must provide the commissioner with all facts relevant to the situation and may argue for the interpretation of the law most favorable to him. All rulings shall be issued on the basis of the facts presented. Any misrepresentation or change in the factual situations as presented in the ruling request shall invalidate any ruling rendered.
B. Effect of rulings. A written ruling becomes invalid when changed by an amendment to the law, a court decision, or a regulation issued by the commissioner. However, any person who acts on a written ruling that is later revoked, set aside, or superseded by the courts or the commissioner will have acted in good faith during the period in which such ruling is in effect.
C. Publication of rulings. Pursuant to §58.1-204 of the Code of Virginia, the commissioner may publish any ruling deemed to be of interest to taxpayers and/or practitioners. Confidential information contained in published rulings shall be deleted.
For other administrative remedies, see 23VAC10-20-160. For the administrative appeals process, see 23VAC10-20-165.
Statutory Authority
§58.1-203 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 24, Issue 26, eff. October 1, 2008.
23VAC10-210-20. Administrative rulings. (Repealed.)
A. Generally. Any person may request a written ruling from
the Tax Commissioner when there is a question about the application of the
sales and use tax to a specific situation. Any person requesting such a ruling
must provide the Commissioner with all facts relevant to the situation and may
argue for the interpretation of the law most favorable to him. All rulings
shall be issued on the basis of the facts presented. Any misrepresentation or
change in the factual situations as presented in the ruling request shall
invalidate any ruling rendered.
B. Effect of rulings. A written ruling becomes invalid when
changed by an amendment to the law, a court decision, or a regulation issued by
the Commissioner. However, any person who acts on a written ruling which is
later revoked, set aside, or superseded by the courts or the Commissioner will
have acted in good faith during the period in which such ruling is in effect.
C. Publication of rulings. Pursuant to §58.1-204 of the
Code of Virginia, the Commissioner may publish any ruling deemed to be of
interest to taxpayers and/or practitioners. Confidential information contained
in published rulings shall be deleted.
For other administrative remedies, see General Provisions
Regulations.
Statutory Authority
§58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-10-2, eff. January 1, 1985.
Repealed, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.