Section 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 However, any person who acts on a written ruling that is later revoked, set aside, or superseded by the courts or the commissioner will have acted in good faith during the period in which such ruling is in effect.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.

Derived from Volume 24, Issue 26, eff. October 1, 2008.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes