The purpose of this chapter is to promote public involvement in the development, amendment or repeal of the regulations of the Department of Taxation. This chapter does not apply to regulations, guidelines, or other documents exempted or excluded from the provisions of the Administrative Process Act (§ 2.2-4000 et seq. of the Code of Virginia).
23 Va. Admin. Code § 10-11-10
Statutory Authority
§§ 2.2-4007.02 and 58.1-203 of the Code of Virginia.