§ 58.1-2712.2 Exchange of information; penalties
A. The Commissioner of the Department is authorized to enter into written agreements with (i) duly constituted tax officials and motor vehicle agencies of other states and countries or provinces of any country that are member jurisdictions of the International Fuel Tax Agreement and (ii) any entity formed by the member jurisdictions of the International Fuel Tax Agreement to administer and conduct the business of such Agreement, to permit the exchange of information in order to facilitate the collection of taxes under such Agreement.
B. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3.
History
This law was first created in 2001. The record of its establishment is cataloged in chapter 84 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.
2001, c. 84.