{"data":{"id":"us-va/va.-code-58.1-1021.04-5","jurisdiction":"us-va","citation":"Va. Code § 58.1-1021.04:5","heading":"Tax Commissioner to establish guidelines and rules","body":"The Tax Commissioner shall establish guidelines and rules, including recordkeeping requirements, for implementation of the tax on tobacco products under this article. The establishment of the guidelines and rules by the Tax Commissioner shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).2005, c. 71; 2024, cc. 796, 821.","path":["Title 58.1. Taxation","Subtitle I. Taxes Administered by the Department of Taxation","Chapter 10. Cigarette Tax","Article 2.1. Tobacco Products Tax"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1021.04:5/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b05e315a7e5635fc34e14be8cdfaa1c3b16ace2218442b4f8ddb3560604a482a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1021.04-4","next":"us-va/va.-code-58.1-1021.05"},"notice":"GroundRules: Original legal text. Not legal advice."}