{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3.3.html"}],"law_id":84736,"edition_id":1,"section_id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","history":"2008, c. 549.","full_text":"When a credit or other tax attribute has been transferred from a transferor to a transferee pursuant to a statutory provision permitting such transfer, then:\n\n1\n\nThe transferor shall be deemed to consent to the disclosure to the transferee of any confidential tax information relevant to the eligibility and value of the credit or other tax attribute transferred; and2\n\nThe transferee shall be deemed to consent to the disclosure by the Department to the transferor of the amount of the transferred credit or other tax attribute used or absorbed on the transferee’s tax return when such disclosure is necessary in the administration of the chapter.","order_by":null,"text":{"0":{"id":303658,"text":"When a credit or other tax attribute has been transferred from a transferor to a transferee pursuant to a statutory provision permitting such transfer, then:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":303659,"text":"The transferor shall be deemed to consent to the disclosure to the transferee of any confidential tax information relevant to the eligibility and value of the credit or other tax attribute transferred; and","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":303660,"text":"The transferee shall be deemed to consent to the disclosure by the Department to the transferor of the amount of the transferred credit or other tax attribute used or absorbed on the transferee’s tax return when such disclosure is necessary in the administration of the chapter.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"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; 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This law was first created in 2008. The record of its establishment is cataloged in chapter 549<\/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":false,"permalink":{"id":252021,"object_type":"law","relational_id":84736,"identifier":"58.1-3.3","token":"58.1\/0\/1\/58.1-3.3","url":"\/58.1-3.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","dublin_core":{"Title":"Deemed consent to disclosure","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When a credit or other tax attribute has been transferred from a transferor to a transferee pursuant to a statutory provision permitting such transfer, then:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The transferor shall be deemed to consent to the disclosure to the transferee of any confidential tax information relevant to the eligibility and value of the credit or other tax attribute transferred; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The transferee shall be deemed to consent to the disclosure by the Department<\/span> to the transferor of the amount of the transferred credit or other tax attribute used or absorbed on the transferee’s tax return when such disclosure is necessary in the administration of the chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEEMED CONSENT TO DISCLOSURE (\u00a7 58.1-3.3)\n\nWhen a credit or other tax attribute has been transferred from a transferor to a\ntransferee pursuant to a statutory provision permitting such transfer, then:\n\n1. The transferor shall be deemed to consent to the disclosure to the transferee\nof any confidential tax information relevant to the eligibility and value of the\ncredit or other tax attribute transferred; and\n\n2. The transferee shall be deemed to consent to the disclosure by the Department\nto the transferor of the amount of the transferred credit or other tax attribute\nused or absorbed on the transferee’s tax return when such disclosure is\nnecessary in the administration of the chapter.\n\nHISTORY: 2008, c. 549.","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}}