58.1-2203 - Exchange of information; penalties. - Virginia Statutes

§ 58.1-2203. Exchange of information; penalties.

A. The Commissioner may, upon request from the officials entrusted withenforcing the fuels tax laws of any other state, forward to such officialsany information that the Commissioner may have relative to the production,manufacture, refining, compounding, receipt, sale, use, transportation, orshipment by any person of such fuel.

B. The Commissioner may enter into written agreements with duly constitutedtax officials of other states and of the United States for the inspection oftax returns, the making of audits, and the exchange of information relatingto taxes administered by the Department pursuant to this chapter.

C. The Commissioner may divulge tax information to the Tax Commissioner, anycommissioner of the revenue, director of finance or other authorizedcollector of county, city, or town taxes who, for the performance of hisofficial duties, requests the same in writing setting forth the reasons forsuch request.

D. Any person to whom tax information is divulged pursuant to this sectionshall be subject to the prohibitions and penalties prescribed in § 58.1-3 asthough that person were a tax official as defined in that section.

(2000, cc. 729, 758.)