{"data":{"id":"us-va/va.-code-58.1-534","jurisdiction":"us-va","citation":"Va. Code § 58.1-534","heading":"Rules and regulations","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 21. SETOFF DEBT COLLECTION ACT"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-534/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"712d04eec089c6b37fea6c64fffccf400d97ee4927f68e4bf5d1faf94690f00d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-533","next":"us-va/va.-code-58.1-535"},"notice":"GroundRules: Original legal text. Not legal advice."}