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Standard document number formats are shown below.

Document Type

Abbreviation

Definition

Tax Code of Virginia Title 58.1

58.1-322

Title 58.1, Section 322

Virginia Tax Administrative Code (Regulations)

1VAC2-3-4

Title 1, Agency 2, Chapter 3, Section 4

Legislative Summaries

PD 99-204

Year 1999, Document Issue Order Number 204. Legislative Summaries are usually assigned a Public Document (PD) number; however, in some years a PD number was not assigned to these documents. Since only one Legislative Summary is issued each year, it is recommended you browse using the “By Document” function.

Rulings of the Tax Commissioner

PD 98-1

Year 1998, Document Issue Order Number 1. A ruling in a specific case that is published for distribution is issued a Public Document number, often referred to as a PD.

Tax Bulletins

VTB 01-1

Year 2001, Document Issue Order Number 1. Most Tax Bulletins are issued with two document numbers: a Tax Bulletin number (VTB), and a Public Document (PD) number. In most cases these numbers are different, for example, VTB 01-1, the first Tax Bulletin issued in 2001 was also assigned Public Document number PD 01-4.

Attorney General Opinions

OAG 12011997

Opinions issued by the Attorney General on or before June 1999 are identified by the date of issue. For example, OAG 12011997 refers to an opinion issued on December 1, 1997. Opinions issued on or after July 1999 are identified by the opinion number assigned by the Office of the Attorney General.