{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3.1.html"}],"law_id":83522,"edition_id":1,"section_id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","history":"Code 1950, \u00a7 58-46.2; 1975, c. 19; 1984, c. 675.","full_text":"A\n\nNotwithstanding the provisions of § 58.1-3, any commissioner of revenue or other such local revenue assessing or tax collecting officer of a county, city or town, upon written request by the State Auditor of Public Accounts or by a certified public accountant engaged in making an audit of the accounts of such political subdivision in conformity with authorization of its governing body or by law, or upon the initiative of such officer to seek an audit of the operations of his office, shall make available to such auditors or their representatives such information as he possesses relating to local tax returns, reports and other data on file in his office as may be deemed necessary by any such auditors for their proper verification of the assessments and collections of local taxes and other local revenues including any abatements or exonerations thereof or exclusions therefrom in accordance with law.B\n\nThe provisions of this section shall not be construed to apply to any tax returns, reports and other data or information relating solely to state taxes and other state revenues including abatements and exonerations thereof or exclusions therefrom.C\n\nAny information furnished to any person in accordance with the provisions of this section shall be deemed privileged and confidential; and each lawful recipient thereof shall be subject to the penalties imposed by § 58.1-3 for any unauthorized dissemination of such information in any manner or at any time.","order_by":null,"text":{"0":{"id":299308,"text":"Notwithstanding the provisions of § 58.1-3, any commissioner of revenue or other such local revenue assessing or tax collecting officer of a county, city or town, upon written request by the State Auditor of Public Accounts or by a certified public accountant engaged in making an audit of the accounts of such political subdivision in conformity with authorization of its governing body or by law, or upon the initiative of such officer to seek an audit of the operations of his office, shall make available to such auditors or their representatives such information as he possesses relating to local tax returns, reports and other data on file in his office as may be deemed necessary by any such auditors for their proper verification of the assessments and collections of local taxes and other local revenues including any abatements or exonerations thereof or exclusions therefrom in accordance with law.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":299309,"text":"The provisions of this section shall not be construed to apply to any tax returns, reports and other data or information relating solely to state taxes and other state revenues including abatements and exonerations thereof or exclusions therefrom.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":299310,"text":"Any information furnished to any person in accordance with the provisions of this section shall be deemed privileged and confidential; and each lawful recipient thereof shall be subject to the penalties imposed by § 58.1-3 for any unauthorized dissemination of such information in any manner or at any time.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14526,"edition_id":1,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251963,"object_type":"structure","relational_id":14526,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 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":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},{"id":77678,"structure_id":14526,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","metadata":false},{"id":74293,"structure_id":14526,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},{"id":82222,"structure_id":14526,"section_number":"58.1-13.1","catch_line":"Repealed","url":"\/58.1-13.1\/","token":"58.1\/0\/1\/58.1-13.1","metadata":false},{"id":61003,"structure_id":14526,"section_number":"58.1-14","catch_line":"Out-of-state tax collections","url":"\/58.1-14\/","token":"58.1\/0\/1\/58.1-14","metadata":false},{"id":77006,"structure_id":14526,"section_number":"58.1-15","catch_line":"Rate of interest","url":"\/58.1-15\/","token":"58.1\/0\/1\/58.1-15","metadata":false},{"id":79562,"structure_id":14526,"section_number":"58.1-16","catch_line":"Overcollection of tax","url":"\/58.1-16\/","token":"58.1\/0\/1\/58.1-16","metadata":false},{"id":63153,"structure_id":14526,"section_number":"58.1-17","catch_line":"Donations to the general fund","url":"\/58.1-17\/","token":"58.1\/0\/1\/58.1-17","metadata":false},{"id":85276,"structure_id":14526,"section_number":"58.1-2","catch_line":"Reciprocal agreements with other states for collection of taxes","url":"\/58.1-2\/","token":"58.1\/0\/1\/58.1-2","metadata":false},{"id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":60759,"structure_id":14526,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":76891,"structure_id":14526,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"previous_section":{"id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},"next_section":{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3.1\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1975, chapter 19; in 1984, chapter 675.<\/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":252013,"object_type":"law","relational_id":83522,"identifier":"58.1-3.1","token":"58.1\/0\/1\/58.1-3.1","url":"\/58.1-3.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","dublin_core":{"Title":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of § 58.1-3<\/a>, any commissioner of revenue or other such local revenue assessing or tax collecting officer of a county, city or town, upon written request by the State Auditor of Public Accounts or by a certified public accountant engaged in making an audit of the accounts of such political subdivision in conformity with authorization of its governing body or by law<\/span>, or upon the initiative of such officer to seek an audit of the operations of his office, shall make available to such auditors or their representatives such information as he possesses relating to local tax returns, reports and other data on file in his office as may be deemed necessary by any such auditors for their proper verification of the assessments and collections of local taxes and other local revenues including any abatements or exonerations thereof or exclusions therefrom in accordance with law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The provisions of this section shall not be construed to apply to any tax returns, reports and other data or information relating solely to state taxes and other state revenues including abatements and exonerations thereof or exclusions therefrom. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any information furnished to any person in accordance with the provisions of this section shall be deemed privileged and confidential; and each lawful recipient thereof shall be subject to the penalties imposed by § 58.1-3<\/a> for any unauthorized dissemination of such information in any manner or at any time. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAVAILABILITY OF INFORMATION NECESSARY TO AUDIT LOCAL TAX RETURNS AND OTHER SUCH\nPRIVILEGED OR CONFIDENTIAL TAX INFORMATION (\u00a7 58.1-3.1)\n\nA. Notwithstanding the provisions of § 58.1-3, any commissioner of revenue\nor other such local revenue assessing or tax collecting officer of a county,\ncity or town, upon written request by the State Auditor of Public Accounts or by\na certified public accountant engaged in making an audit of the accounts of such\npolitical subdivision in conformity with authorization of its governing body or\nby law, or upon the initiative of such officer to seek an audit of the\noperations of his office, shall make available to such auditors or their\nrepresentatives such information as he possesses relating to local tax returns,\nreports and other data on file in his office as may be deemed necessary by any\nsuch auditors for their proper verification of the assessments and collections\nof local taxes and other local revenues including any abatements or exonerations\nthereof or exclusions therefrom in accordance with law.\n\nB. The provisions of this section shall not be construed to apply to any tax\nreturns, reports and other data or information relating solely to state taxes\nand other state revenues including abatements and exonerations thereof or\nexclusions therefrom.\n\nC. Any information furnished to any person in accordance with the provisions of\nthis section shall be deemed privileged and confidential; and each lawful\nrecipient thereof shall be subject to the penalties imposed by § 58.1-3 for\nany unauthorized dissemination of such information in any manner or at any time.\n\nHISTORY: Code 1950, \u00a7 58-46.2; 1975, c. 19; 1984, c. 675.","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}}