58.1-439.16 - Tax Commissioner to promulgate regulations.
§ 58.1-439.16. Tax Commissioner to promulgate regulations.
Pursuant to the Administrative Process Act (§ 2.2-4000 et seq.), the TaxCommissioner shall promulgate regulations that are necessary or desirable tocarry out the provisions of this article, including (i) computation,carryover, and rollover of the credits provided under this article and (ii)rules and procedures for redeeming and transferring tax credits under §58.1-439.14.
(2000, c. 1042.)