Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 10 - Cigarette Tax (58.1-1000 thru 58.1-1023) > 58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.

58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.

§ 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules.

The Tax Commissioner shall establish guidelines and rules, including recordkeeping requirements, for implementation of the tax on tobacco products underArticle 2.1 (§ 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 of the Codeof Virginia. The establishment of the guidelines and rules by the TaxCommissioner shall be exempt from the provisions of the AdministrativeProcess Act (§ 2.2-4000 et seq.).

(2005, c. 71.)