Any taxpayer or authorized representative of a taxpayer may request a written ruling
from the director regarding the application of the tax levied by this chapter to a
specific situation. Any person requesting such a ruling must provide all facts relevant
to the situation placed at issue and may present a rationale for the basis of an interpretation
of the law most favorable to the taxpayer. Any misrepresentation or change in the
applicable law or the factual situation as presented in the ruling request shall invalidate
any such ruling issued. A written ruling may be prospectively revoked or prospectively
amended if (i) there is a change in the law, a court decision, or the guidelines issued
by the Virginia Department of Taxation upon which the ruling was based, or (ii) the
director notifies the taxpayer of a change in the policy or interpretation upon which
the ruling was based. However, any person who acts on a written ruling which later
becomes invalid shall be deemed to have acted in good faith during the period in which
the ruling was in effect. (Ord. No. 3834, 11/18/95, Sec. 2; Ord. No. 4408, 6/21/05,
Sec. 1)
