TITLE 58.1 - TAXATION, GENERAL PROVISIONS OF TITLE 58.1, ARTICLE 1 - IN GENERAL, § 58.1-3 - SECRECY OF INFORMATION; PENALTIES. (A) Except in accordance with a proper judicial order or as otherwise provided by law, the Tax Commissioner or agent...shall not divulge any information acquired by him in the performance of his duties...The provisions of this subsection shall not be applicable, however, to...7. Reports or information filed with the
Attorney General by a Stamping Agent pursuant to the provisions of Article 3 (§ 3.2-4204 et seq.)...(B)(3) This section shall not prohibit the Department from disclosing information to
nongovernmental entities with which the Department has entered into a contract to provide services...related to its administration of taxes....(4) This section shall not prohibit the Department from disclosing information to
taxpayers regarding whether the taxpayer's employer or another person or entity required to withhold on behalf of such taxpayer submitted withholding records to the Department for a specific taxable year as required pursuant to C 1 of § 58.1-478...(C) Notwithstanding the provisions of subsection A or B or any other provision of this title, the Tax Commissioner is authorized to (i) divulge tax information to any
commissioner of the revenue, director of finance or other similar collector of county, city or town taxes...(v) provide to the
Commissioner of the Virginia Employment Commission...(vi) provide to the
Alcoholic Beverage Control Board...(xii) provide to the
Department of Housing and Community Development...information as may be necessary to facilitate the administration of the remaining effective provisions of the Enterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone Grant Program (§ 59.1-270 et seq.), and the Enterprise Zone Grant Program (§ 59.1-538 et seq.); (xiii) provide current name and address information to
private collectors entering into a written agreement with the Tax Commissioner, for their confidential use when acting on behalf of the Commonwealth or any of its political subdivisions; however, the Tax Commissioner is not authorized to provide such information to a private collector who has used or disseminated in an unauthorized or prohibited manner any such information previously provided to such collector;...(xv) provide to the
Commissioner of Labor and Industry, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of unpaid wages under § 40.1-29;...(xvii) provide to any
commissioner of the revenue, director of finance, or any other officer of any county, city, or town performing any or all of the duties of a commissioner of the revenue and to any dealer registered for the collection of the Communications Sales and Use Tax, a list of the names, business addresses, and dates of registration of all dealers registered for such tax;...The Tax Commissioner is further authorized to enter into written agreements with
duly constituted tax officials of other states and of the United States for the inspection of tax returns, the making of audits, and the exchange of information relating to any tax administered by the Department of Taxation. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.
