Effect of regulations, rulings, etc., and administrative interpretations (§ 58.1-205)—Virginia Decoded

Effect of regulations, rulings, etc., and administrative interpretations

In any proceeding relating to the interpretation or enforcement of the tax laws of this Commonwealth, the following rules shall apply:

1. Any assessment of a tax by the Department shall be deemed prima facie correct.

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.

3. Rulings issued in conformity with § 58.1-203, tax bulletins, guidelines, and other documents published as provided in § 58.1-204, and guidance documents listed in the Virginia Register of Regulations as provided in §§ 2.2-4008 and 2.2-4103 shall be accorded judicial notice.

4. In any proceeding commenced under § 58.1-1821, 58.1-1824 or 58.1-1825, rulings and administrative interpretations other than those described in subdivisions 2 and 3 shall not be admitted into evidence and shall be accorded no weight, except that an assessment made pursuant to any such ruling or interpretation shall be entitled to the presumption of correctness specified in subdivision 1.

History

Code 1950, § 58-48.8; 1980, c. 633; 1984, c. 675; 2011, c. 800.

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Court Decisions

Carr v. Forst (SCV, 01/13/95)
. . . with applicable provisions of law," Code § 58.1-205(2). Further, the tax commissioner's . . .

Chesapeake Hosp. Authority v. Com. (SCV, 11/02/01)
. . . enactment of Code § 58.1-205. The Department says on the one hand that Code § 58.1-205 "is silent . . .

General Motors Corp. v. Dept. of Taxation (SCV, 09/17/04)
. . . ; with the language of the statute. See Code § 58.1-205. Accordingly, the trial court ruled that . . .

VIRGINIA CELLULAR v. Va. Dept. of Taxation (SCV, 09/12/08)
. . . court to invalidate the provision under Code § 58.1-205. We agree. . . .

Com. v. General Elec. Co. (SCV, 09/23/88)
. . . 220 Va. at 992, 265 S.E.2d at 726. See Code § 58.1-205 dealing with administrative interpretations . . .

LZM, INC. v. Virginia Dept. of Taxation (SCV, 01/14/05)
. . . shall be deemed prima facie correct." Code § 58.1-205. See General Motors Corp. v. Department of . . .

COM., DEPT. OF TAXATION v. Blanks Oil Co. (SCV, 02/27/98)
. . . shall be deemed prima facie correct." Code § 58.1-205(1). The burden is upon the taxpayer . . .

Commonwealth v. National Private Truck Council (SCV, 01/10/97)
. . . under . . .

Nielsen Co. v. Board of Arlington County (SCV, 01/08/15)
. . . 8 . . .

Ford Motor Credit v. Chesterfield County (SCV, 03/04/11)
. . . Department of Taxation (the Department). See Code § 58.1-205(3) (directing courts to "accord[ ] . . .

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