Section 58.1-203 - Regulations and rulingsA. The Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department. Such regulations shall not be inconsistent with the Constitutions and applicable laws of this Commonwealth and of the United States. Such regulations shall take precedence over any rules or regulations of the Secretary of the Treasury of the United States or his delegate which are in conflict therewith.B. In promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (§ 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals. The Tax Commissioner may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.C. Rulings in individual cases shall not be subject to the Administrative Process Act.Code 1950, § 58-48.6; 1980, c. 633; 1983, c. 551; 1984, c. 675.Amended by Acts 1984, § c. 675.Amended by Acts 1983, § c. 551.Amended by Acts 1980, § c. 633.