1. Regulations finally adopted by the Tax Commissioner as provided in § 58.1-203;
B. Notwithstanding § 58.1-4 or any other provision of law, the Tax Commissioner may publish the documents described above with such changes of name, alterations and deletions as he deems necessary to preserve privileged taxpayer information.
C. For purposes of this section, documents shall be deemed to be published if they are (i) compiled at regular intervals not exceeding three months, (ii) made available for inspection and copying at the Department, and (iii) published on the Department’s website as the Tax Commissioner deems necessary to inform taxpayers and practitioners.
Code 1950, § 58-48.7; 1980, c. 633; 1984, c. 675; 2011, c. 800.