A guidance document is defined as "...any document developed by a state agency or staff that provides information or guidance of general applicability to the staff or public to interpret or implement statutes or the agency's rules or regulations..." Agencies are required to maintain a complete, current list of all guidance documents and make the full text of such documents available to the public.

By law, these Guidance Documents are published on the Virginia Regulatory Town Hall site. Some are also published on Virginia Tax's site.

Guidelines are instructions for taxpayers related to specific events or tax-related subjects. Since they are a type of guidance document, they are listed on the Town Hall. Virginia Tax's site also lists the guidelines that are currently in effect as well as those that are in the process of being promulgated.

Guidance Documents [Link to Town Hall]

Guidance Documents [Link Virginia Tax's site] 

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