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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 21. Setoff Debt Collection Act |
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SECTION 58.1-534. Rules and regulations |
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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. |