Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 3. Income Tax

§ 58.1-534. Rules and regulations.

The Tax Commissioner shall promulgate all rules which he deems necessary in order to implement the intent of this article.

Code 1950, § 58-19.21; 1981, c. 408; 1984, cc. 675, 720.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.