58.1-3.2 - Tax Commissioner's authority to request and share information. - Virginia Statutes

§ 58.1-3.2. Tax Commissioner's authority to request and share information.

Notwithstanding the provisions of § 58.1-3, the Tax Commissioner isauthorized to disclose any information collected by him, or reported orprovided to him, on the sales or purchases of cigarettes or other tobaccoproducts, and tax information relating to such sales or purchases, to anyfederal, state, or local agency, including any agency of another state orlocal agency thereof, or any national or regional association of federal,state, or local agencies. Such tax information shall include any informationacquired by him in the performance of his duties with respect to thetransactions, property, including personal property, income, business or taxreturns of any person, firm, or corporation.

Further, the Tax Commissioner is authorized to disclose information collectedby him, or reported or provided to him, on the sales or purchases ofcigarettes or other tobacco products to any tobacco product manufacturerrequired to establish a qualified escrow fund under § 3.2-4201. Suchinformation provided to any tobacco product manufacturer shall be limited tobrands or products of that manufacturer only.

(2002, cc. 683, 722.)