The Virginia Department of Taxation has attempted to create an accurate electronic version of all documents contained in Laws, Rules & Decisions. In some instances there may be a discrepancy between the electronic version and the official printed document. In all cases, the official printed version of the documents shall govern, and be the sole authoritative source. The information within Laws, Rules & Decisions may have been superseded by a statutory change, regulatory change, other changes in the law, or by a more recent Public Document that has yet to be posted in the electronic policy library. All links to statute and regulations are to the most current version of the statute. References contained in Public Documents and Attorney General Opinions may be based on earlier versions of the law that have been superseded by subsequent statutory changes. There is no warranty, express or implied as to the documents accuracy and completeness, and all such warranties are hereby disclaimed.

Laws, Rules & Decisions is provided as a public service to the taxpayers of the Commonwealth of Virginia. It is not to be interpreted as furnishing any personal, legal or tax advice to the taxpayers, and no abatement of any tax, interest or penalty may be sought by taxpayers under Code of Virginia § 58.1-1835 in conjunction with the provision of this public service. Neither the Virginia Department of Taxation, the Tax Commissioner, nor the Commonwealth shall be liable to any person for any loss, expense or other adverse effect caused, or alleged to have been caused, directly or indirectly by any discrepancies between official printed rulings, statutory and regulatory changes and that information appearing in Laws, Rules & Decisions.