{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2203.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2203.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2203.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2203.html"}],"law_id":59168,"edition_id":1,"section_id":59168,"structure_id":14904,"section_number":"58.1-2203","catch_line":"Exchange of information; penalties","history":"2000, cc. 729, 758.","full_text":"A\n\nThe Commissioner may, upon request from the officials entrusted with enforcing the fuels tax laws of any other state, forward to such officials any information that the Commissioner may have relative to the production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment by any person of such fuel.B\n\nThe Commissioner may 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 taxes administered by the Department pursuant to this chapter.C\n\nThe Commissioner may divulge tax information to the Tax Commissioner, any commissioner of the revenue, director of finance or other authorized collector of county, city, or town taxes who, for the performance of his official duties, requests the same in writing setting forth the reasons for such request.D\n\nAny person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3 as though that person were a tax official as defined in that section.","order_by":null,"text":{"0":{"id":216893,"text":"The Commissioner may, upon request from the officials entrusted with enforcing the fuels tax laws of any other state, forward to such officials any information that the Commissioner may have relative to the production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment by any person of such fuel.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":216894,"text":"The Commissioner may 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 taxes administered by the Department pursuant to this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":216895,"text":"The Commissioner may divulge tax information to the Tax Commissioner, any commissioner of the revenue, director of finance or other authorized collector of county, city, or town taxes who, for the performance of his official duties, requests the same in writing setting forth the reasons for such request.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":216896,"text":"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 as though that person were a tax official as defined in that section.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14904,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:42","date_modified":"2026-06-26 03:50:42","permalink":{"id":255333,"object_type":"structure","relational_id":14904,"identifier":"1","token":"58.1\/II\/22\/1","url":"\/58.1\/II\/22\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax 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03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56899,"structure_id":14904,"section_number":"58.1-2200","catch_line":"Title; nature of tax","url":"\/58.1-2200\/","token":"58.1\/II\/22\/1\/58.1-2200","metadata":false},{"id":59020,"structure_id":14904,"section_number":"58.1-2201","catch_line":"Definitions","url":"\/58.1-2201\/","token":"58.1\/II\/22\/1\/58.1-2201","metadata":false},{"id":78382,"structure_id":14904,"section_number":"58.1-2202","catch_line":"Regulations; forms","url":"\/58.1-2202\/","token":"58.1\/II\/22\/1\/58.1-2202","metadata":false},{"id":59168,"structure_id":14904,"section_number":"58.1-2203","catch_line":"Exchange of information; penalties","url":"\/58.1-2203\/","token":"58.1\/II\/22\/1\/58.1-2203","metadata":false}],"previous_section":{"id":78382,"structure_id":14904,"section_number":"58.1-2202","catch_line":"Regulations; forms","url":"\/58.1-2202\/","token":"58.1\/II\/22\/1\/58.1-2202","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2203\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":255347,"object_type":"law","relational_id":59168,"identifier":"58.1-2203","token":"58.1\/II\/22\/1\/58.1-2203","url":"\/58.1-2203\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2203\/","token":"58.1\/II\/22\/1\/58.1-2203","dublin_core":{"Title":"Exchange of information; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2203","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commissioner<\/span> may, upon request from the officials entrusted with enforcing the fuels<\/span> tax laws<\/span> of any other state, forward to such officials any information that the Commissioner<\/span> may have relative to the production, manufacture, refining, compounding, receipt, sale, use<\/span>, transportation, or shipment by any person<\/span> of such fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commissioner<\/span> may 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 taxes administered by the Department<\/span> pursuant to this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Commissioner may divulge tax information to the Tax Commissioner<\/span>, any commissioner of the revenue, director of finance or other authorized collector of county, city, or town taxes who, for the performance of his official duties, requests the same in writing setting forth the reasons for such request. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person<\/span> to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3<\/a> as though that person<\/span> were a tax official as defined in that section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXCHANGE OF INFORMATION; PENALTIES (\u00a7 58.1-2203)\n\nA. The Commissioner may, upon request from the officials entrusted with\nenforcing the fuels tax laws of any other state, forward to such officials any\ninformation that the Commissioner may have relative to the production,\nmanufacture, refining, compounding, receipt, sale, use, transportation, or\nshipment by any person of such fuel.\n\nB. The Commissioner may enter into written agreements with duly constituted tax\nofficials of other states and of the United States for the inspection of tax\nreturns, the making of audits, and the exchange of information relating to taxes\nadministered by the Department pursuant to this chapter.\n\nC. The Commissioner may divulge tax information to the Tax Commissioner, any\ncommissioner of the revenue, director of finance or other authorized collector\nof county, city, or town taxes who, for the performance of his official duties,\nrequests the same in writing setting forth the reasons for such request.\n\nD. Any person to whom tax information is divulged pursuant to this section shall\nbe subject to the prohibitions and penalties prescribed in § 58.1-3 as\nthough that person were a tax official as defined in that section.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}