58.1-3.1 - Availability of information necessary to audit local tax returns and other such privileged or confidential tax information. - Virginia Statutes

§ 58.1-3.1. Availability of information necessary to audit local tax returnsand other such privileged or confidential tax information.

A. Notwithstanding the provisions of § 58.1-3, any commissioner of revenue orother such local revenue assessing or tax collecting officer of a county,city or town, upon written request by the State Auditor of Public Accounts orby a certified public accountant engaged in making an audit of the accountsof such political subdivision in conformity with authorization of itsgoverning body or by law, or upon the initiative of such officer to seek anaudit of the operations of his office, shall make available to such auditorsor their representatives such information as he possesses relating to localtax returns, reports and other data on file in his office as may be deemednecessary by any such auditors for their proper verification of theassessments and collections of local taxes and other local revenues includingany abatements or exonerations thereof or exclusions therefrom in accordancewith law.

B. The provisions of this section shall not be construed to apply to any taxreturns, reports and other data or information relating solely to state taxesand other state revenues including abatements and exonerations thereof orexclusions therefrom.

C. Any information furnished to any person in accordance with the provisionsof this section shall be deemed privileged and confidential; and each lawfulrecipient thereof shall be subject to the penalties imposed by § 58.1-3 forany unauthorized dissemination of such information in any manner or at anytime.

(Code 1950, § 58-46.2; 1975, c. 19; 1984, c. 675.)