{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3.html"}],"law_id":57817,"edition_id":1,"section_id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","history":"Code 1950, \u00a7 58-46; 1972, cc. 311, 565; 1974, c. 134; 1978, c. 161; 1980, c. 49; 1983, c. 372; 1984, cc. 319, 675; 1985, c. 78; 1988, c. 544; 1989, cc. 99, 327; 1990, c. 678; 1992, c. 386; 1993, cc. 41, 519; 1994, c. 493; 1995, c. 38; 1996, cc. 614, 784, 793, 919, 988; 1997, cc. 517, 705, 787; 2000, cc. 717, 880, 901; 2001, c. 84; 2002, cc. 64, 747; 2003, cc. 757, 758, 884; 2004, cc. 166, 515, 536, 582, 594; 2005, cc. 863, 884; 2006, cc. 31, 159, 590, 780; 2008, cc. 387, 689, 785; 2010, c. 34; 2012, c. 395; 2013, cc. 29, 163, 230; 2014, cc. 194, 195, 225; 2015, cc. 38, 247, 730; 2016, cc. 227, 344, 677; 2018, c. 40; 2019, cc. 261, 786, 853; 2020, cc. 325, 916, 917, 1227, 1246; 2021, Sp. Sess. I, cc. 162, 544; 2025, cc. 458, 473.","full_text":"A\n\nExcept in accordance with a proper judicial order or as otherwise provided by law, the Tax Commissioner or agent, clerk, commissioner of the revenue, treasurer, or any other state or local tax or revenue officer or employee, or any person to whom tax information is divulged pursuant to this section or \u00a7 58.1-512, 58.1-2712.2, or 58.1-3826, or any former officer or employee of any of the aforementioned offices shall not divulge any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income or business of any person, firm or corporation. Such prohibition specifically includes any copy of a federal return or federal return information required by Virginia law to be attached to or included in the Virginia return. This prohibition shall apply to any reports, returns, financial documents or other information filed with the Attorney General pursuant to the provisions of Article 3 (\u00a7 3.2-4204 et seq.) of Chapter 42 of Title 3.2. Any person violating the provisions of this section is guilty of a Class 1 misdemeanor. The provisions of this subsection shall not be applicable, however, to:1\n\nMatters required by law to be entered on any public assessment roll or book;2\n\nActs performed or words spoken, published, or shared with another agency or subdivision of the Commonwealth in the line of duty under state law;3\n\nInquiries and investigations to obtain information as to the process of real estate assessments by a duly constituted committee of the General Assembly, or when such inquiry or investigation is relevant to its study, provided that any such information obtained shall be privileged;4\n\nThe sales price, date of construction, physical dimensions or characteristics of real property, or any information required for building permits;5\n\nCopies of or information contained in an estate’s probate tax return, filed with the clerk of court pursuant to § 58.1-1714, when requested by a beneficiary of the estate or an heir at law of the decedent or by the commissioner of accounts making a settlement of accounts filed in such estate;6\n\nInformation regarding nonprofit entities exempt from sales and use tax under § 58.1-609.11, when requested by the General Assembly or any duly constituted committee of the General Assembly;7\n\nReports or information filed with the Attorney General by a Stamping Agent pursuant to the provisions of Article 3 (§ 3.2-4204 et seq.), when such reports or information are provided by the Attorney General to a tobacco products manufacturer who is required to establish a qualified escrow fund pursuant to § 3.2-4201 and are limited to the brand families of that manufacturer as listed in the Tobacco Directory established pursuant to § 3.2-4206 and are limited to the current or previous two calendar years or in any year in which the Attorney General receives Stamping Agent information that potentially alters the required escrow deposit of the manufacturer. The information shall only be provided in the following manner: the manufacturer may make a written request, on a quarterly or yearly basis or when the manufacturer is notified by the Attorney General of a potential change in the amount of a required escrow deposit, to the Attorney General for a list of the Stamping Agents who reported stamping or selling its products and the amount reported. The Attorney General shall provide the list within 15 days of receipt of the request. If the manufacturer wishes to obtain actual copies of the reports the Stamping Agents filed with the Attorney General, it must first request them from the Stamping Agents pursuant to subsection C of § 3.2-4209. If the manufacturer does not receive the reports pursuant to subsection C of § 3.2-4209, the manufacturer may make a written request to the Attorney General, including a copy of the prior written request to the Stamping Agent and any response received, for copies of any reports not received. The Attorney General shall provide copies of the reports within 45 days of receipt of the request.B\n\n1. Nothing contained in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof or the publication of delinquent lists showing the names of taxpayers who are currently delinquent, together with any relevant information which in the opinion of the Department may assist in the collection of such delinquent taxes. Notwithstanding any other provision of this section or other law, the Department, upon request by the General Assembly or any duly constituted committee of the General Assembly, shall disclose the total aggregate amount of an income tax deduction or credit taken by all taxpayers, regardless of (i) how few taxpayers took the deduction or credit or (ii) any other circumstances. This section shall not be construed to prohibit a local tax official from disclosing whether a person, firm or corporation is licensed to do business in that locality and divulging, upon written request, the name and address of any person, firm or corporation transacting business under a fictitious name. Additionally, notwithstanding any other provision of law, the commissioner of revenue is authorized to provide, upon written request stating the reason for such request, the Tax Commissioner with information obtained from local tax returns and other information pertaining to the income, sales and property of any person, firm or corporation licensed to do business in that locality.2\n\nThis section shall not prohibit the Department from disclosing whether a person, firm, or corporation is registered as a retail sales and use tax dealer pursuant to Chapter 6 (§ 58.1-600 et seq.) or whether a certificate of registration number relating to such tax is valid. Additionally, notwithstanding any other provision of law, the Department is hereby authorized to make available the names and certificate of registration numbers of dealers who are currently registered for retail sales and use tax.3\n\nThis section shall not prohibit the Department from disclosing information to nongovernmental entities with which the Department has entered into a contract to provide services that assist it in the administration of refund processing or other services related to its administration of taxes.4\n\nThis section shall not prohibit the Department from disclosing information to taxpayers regarding whether the taxpayer’s employer or another person or entity required to withhold on behalf of such taxpayer submitted withholding records to the Department for a specific taxable year as required pursuant to subdivision C 1 of § 58.1-478.5\n\nThis section shall not prohibit the commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town from disclosing information to nongovernmental entities with which the locality has entered into a contract to provide services that assist it in the administration of refund processing or other non-audit services related to its administration of taxes. The commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town shall not disclose information to such entity unless he has obtained a written acknowledgement by such entity that the confidentiality and nondisclosure obligations of and penalties set forth in subsection A apply to such entity and that such entity agrees to abide by such obligations.C\n\nNotwithstanding the provisions of subsection A or B or any other provision of this title, the Tax Commissioner is authorized to (i) divulge tax information to any commissioner of the revenue, director of finance, or other similar 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; (ii) provide to the Commissioner of the Department of Social Services, upon entering into a written agreement, the amount of income, filing status, number and type of dependents, whether a federal earned income tax credit as authorized in § 32 of the Internal Revenue Code and an income tax credit for low-income taxpayers as authorized in § 58.1-339.8 have been claimed, and Forms W-2 and 1099 to facilitate the administration of public assistance or social services benefits as defined in § 63.2-100 or child support services pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2, or as may be necessary to facilitate the administration of outreach and enrollment related to the federal earned income tax credit authorized in § 32 of the Internal Revenue Code and the income tax credit for low-income taxpayers authorized in § 58.1-339.8; (iii) provide to the chief executive officer of the designated student loan guarantor for the Commonwealth of Virginia, upon written request, the names and home addresses of those persons identified by the designated guarantor as having delinquent loans guaranteed by the designated guarantor; (iv) provide current address information upon request to state agencies and institutions for their confidential use in facilitating the collection of accounts receivable, and to the clerk of a circuit or district court for their confidential use in facilitating the collection of fines, penalties, and costs imposed in a proceeding in that court; (v) provide to the Commissioner of the Virginia Employment Commission, after entering into a written agreement, such tax information as may be necessary to facilitate the collection of unemployment taxes and overpaid benefits; (vi) provide to the Virginia Alcoholic Beverage Control Authority, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of state and local taxes and the administration of the alcoholic beverage control laws; (vii) provide to the Director of the Virginia Lottery such tax information as may be necessary to identify those lottery ticket retailers who owe delinquent taxes; (viii) provide to the Department of the Treasury for its confidential use such tax information as may be necessary to facilitate the location of owners and holders of unclaimed property, as defined in § 55.1-2500; (ix) provide to the State Corporation Commission, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of taxes and fees administered by the Commission; (x) provide to the Executive Director of the Potomac and Rappahannock Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xi) provide to the Commissioner of the Department of Agriculture and Consumer Services such tax information as may be necessary to identify those applicants for registration as a supplier of charitable gaming supplies who have not filed required returns or who owe delinquent taxes; (xii) provide to the Department of Housing and Community Development for its confidential use such tax information as may be necessary to facilitate the administration of the remaining effective provisions of the Enterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone Grant Program (§ 59.1-538 et seq.); (xiii) provide current name and address information to private collectors entering into a written agreement with the Tax Commissioner, for their confidential use when acting on behalf of the Commonwealth or any of its political subdivisions; however, the Tax Commissioner is not authorized to provide such information to a private collector who has used or disseminated in an unauthorized or prohibited manner any such information previously provided to such collector; (xiv) provide current name and address information as to the identity of the wholesale or retail dealer that affixed a tax stamp to a package of cigarettes to any person who manufactures or sells at retail or wholesale cigarettes and who may bring an action for injunction or other equitable relief for violation of Chapter 10.1, Enforcement of Illegal Sale or Distribution of Cigarettes Act; (xv) provide to the Commissioner of Labor and Industry, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of unpaid wages under § 40.1-29; (xvi) provide to the Director of the Department of Human Resource Management, upon entering into a written agreement, such tax information as may be necessary to identify persons receiving workers’ compensation indemnity benefits who have failed to report earnings as required by § 65.2-712; (xvii) provide to any commissioner of the revenue, director of finance, or any other officer of any county, city, or town performing any or all of the duties of a commissioner of the revenue and to any dealer registered for the collection of the Communications Sales and Use Tax, a list of the names, business addresses, and dates of registration of all dealers registered for such tax; (xviii) provide to the Executive Director of the Northern Virginia Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xix) provide to the Commissioner of Agriculture and Consumer Services the name and address of the taxpayer businesses licensed by the Commonwealth that identify themselves as subject to regulation by the Board of Agriculture and Consumer Services pursuant to § 3.2-5130; (xx) provide to the developer or the economic development authority of a tourism project authorized by § 58.1-3851.1, upon entering into a written agreement, tax information facilitating the repayment of gap financing; (xxi) provide to the Virginia Retirement System and the Department of Human Resource Management, after entering into a written agreement, such tax information as may be necessary to facilitate the enforcement of subdivision C 4 of § 9.1-401; (xxii) provide to the Department of Medical Assistance Services and the Department of Social Services, upon entering into a written agreement, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer for disclosure pursuant to subdivisions B 1 and 2 of § 58.1-341.1, of an individual, or spouse in the case of a married taxpayer filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who would like to newly enroll in medical assistance; (xxiii) provide to the Commissioner of the Department of Motor Vehicles information sufficient to verify that an applicant for a driver privilege card or permit under § 46.2-328.3 or an applicant for an identification privilege card under § 46.2-345.3 reported income and deductions from Virginia sources, as defined in § 58.1-302, or was claimed as a dependent, on an individual income tax return filed with the Commonwealth within the preceding 12 months; and (xxiv) provide to the Virginia Health Benefit Exchange, upon entering into a written agreement, for taxable years starting on January 1, 2023, or as soon thereafter as practicable, as determined by the Department of Taxation and the Virginia Health Benefit Exchange, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer for disclosure pursuant to subdivision B 3 of § 58.1-341.1, of an individual, or spouse in the case of a married taxpayer filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who do not meet the income eligibility requirements for medical assistance and would like to newly enroll in a qualified health plan. The Tax Commissioner is further authorized to 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 any tax administered by the Department of Taxation. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.D\n\nNotwithstanding the provisions of subsection A or B or any other provision of this title, the commissioner of revenue or other assessing official is authorized to (i) provide, upon written request stating the reason for such request, the chief executive officer of any county or city with information furnished to the commissioner of revenue by the Tax Commissioner relating to the name and address of any dealer located within the county or city who paid sales and use tax, for the purpose of verifying the local sales and use tax revenues payable to the county or city; (ii) provide to the Department of Professional and Occupational Regulation for its confidential use the name, address, and amount of gross receipts of any person, firm or entity subject to a criminal investigation of an unlawful practice of a profession or occupation administered by the Department of Professional and Occupational Regulation, only after the Department of Professional and Occupational Regulation exhausts all other means of obtaining such information; and (iii) provide to any representative of a condominium unit owners’ association, property owners’ association or real estate cooperative association, or to the owner of property governed by any such association, the names and addresses of parties having a security interest in real property governed by any such association; however, such information shall be released only upon written request stating the reason for such request, which reason shall be limited to proposing or opposing changes to the governing documents of the association, and any information received by any person under this subsection shall be used only for the reason stated in the written request. The treasurer or other local assessing official may require any person requesting information pursuant to clause (iii) of this subsection to pay the reasonable cost of providing such information. Any person to whom tax information is divulged pursuant to this subsection shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.\n\t\t\tNotwithstanding the provisions of subsection A or B or any other provisions of this title, the treasurer or other collector of taxes for a county, city or town is authorized to provide information relating to any motor vehicle, trailer or semitrailer obtained by such treasurer or collector in the course of performing his duties to the commissioner of the revenue or other assessing official for such jurisdiction for use by such commissioner or other official in performing assessments.\n\t\t\tThis section shall not be construed to prohibit a local tax official from imprinting or displaying on a motor vehicle local license decal the year, make, and model and any other legal identification information about the particular motor vehicle for which that local license decal is assigned.E\n\nNotwithstanding any other provisions of law, state agencies and any other administrative or regulatory unit of state government shall divulge to the Tax Commissioner or his authorized agent, upon written request, the name, address, and social security number of a taxpayer, necessary for the performance of the Commissioner’s official duties regarding the administration and enforcement of laws within the jurisdiction of the Department of Taxation. The receipt of information by the Tax Commissioner or his agent that may be deemed taxpayer information shall not relieve the Commissioner of the obligations under this section.F\n\nAdditionally, it is unlawful for any person to disseminate, publish, or cause to be published any confidential tax document that he knows or has reason to know is a confidential tax document. A confidential tax document is any correspondence, document, or tax return that is prohibited from being divulged by subsection A, B, C, or D and includes any document containing information on the transactions, property, income, or business of any person, firm, or corporation that is required to be filed with any state official by § 58.1-512. This prohibition shall not apply if such confidential tax document has been divulged or disseminated pursuant to a provision of law authorizing disclosure. Any person violating the provisions of this subsection is guilty of a Class 1 misdemeanor.G\n\nInformation provided by an accommodations intermediary pursuant to subsection F of § 58.1-3826 to the commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town, or any other person to whom such tax information is divulged, shall be confidential pursuant to subsection A and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations.","order_by":null,"text":{"0":{"id":211715,"text":"Except in accordance with a proper judicial order or as otherwise provided by law, the Tax Commissioner or agent, clerk, commissioner of the revenue, treasurer, or any other state or local tax or revenue officer or employee, or any person to whom tax information is divulged pursuant to this section or \u00a7 58.1-512, 58.1-2712.2, or 58.1-3826, or any former officer or employee of any of the aforementioned offices shall not divulge any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income or business of any person, firm or corporation. Such prohibition specifically includes any copy of a federal return or federal return information required by Virginia law to be attached to or included in the Virginia return. This prohibition shall apply to any reports, returns, financial documents or other information filed with the Attorney General pursuant to the provisions of Article 3 (\u00a7 3.2-4204 et seq.) of Chapter 42 of Title 3.2. Any person violating the provisions of this section is guilty of a Class 1 misdemeanor. The provisions of this subsection shall not be applicable, however, to:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":211716,"text":"Matters required by law to be entered on any public assessment roll or book;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":211717,"text":"Acts performed or words spoken, published, or shared with another agency or subdivision of the Commonwealth in the line of duty under state law;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":211718,"text":"Inquiries and investigations to obtain information as to the process of real estate assessments by a duly constituted committee of the General Assembly, or when such inquiry or investigation is relevant to its study, provided that any such information obtained shall be privileged;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":211719,"text":"The sales price, date of construction, physical dimensions or characteristics of real property, or any information required for building permits;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":211720,"text":"Copies of or information contained in an estate’s probate tax return, filed with the clerk of court pursuant to § 58.1-1714, when requested by a beneficiary of the estate or an heir at law of the decedent or by the commissioner of accounts making a settlement of accounts filed in such estate;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":211721,"text":"Information regarding nonprofit entities exempt from sales and use tax under § 58.1-609.11, when requested by the General Assembly or any duly constituted committee of the General Assembly;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":211722,"text":"Reports or information filed with the Attorney General by a Stamping Agent pursuant to the provisions of Article 3 (§ 3.2-4204 et seq.), when such reports or information are provided by the Attorney General to a tobacco products manufacturer who is required to establish a qualified escrow fund pursuant to § 3.2-4201 and are limited to the brand families of that manufacturer as listed in the Tobacco Directory established pursuant to § 3.2-4206 and are limited to the current or previous two calendar years or in any year in which the Attorney General receives Stamping Agent information that potentially alters the required escrow deposit of the manufacturer. The information shall only be provided in the following manner: the manufacturer may make a written request, on a quarterly or yearly basis or when the manufacturer is notified by the Attorney General of a potential change in the amount of a required escrow deposit, to the Attorney General for a list of the Stamping Agents who reported stamping or selling its products and the amount reported. The Attorney General shall provide the list within 15 days of receipt of the request. If the manufacturer wishes to obtain actual copies of the reports the Stamping Agents filed with the Attorney General, it must first request them from the Stamping Agents pursuant to subsection C of § 3.2-4209. If the manufacturer does not receive the reports pursuant to subsection C of § 3.2-4209, the manufacturer may make a written request to the Attorney General, including a copy of the prior written request to the Stamping Agent and any response received, for copies of any reports not received. The Attorney General shall provide copies of the reports within 45 days of receipt of the request.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"B"},"8":{"id":211723,"text":"1. Nothing contained in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof or the publication of delinquent lists showing the names of taxpayers who are currently delinquent, together with any relevant information which in the opinion of the Department may assist in the collection of such delinquent taxes. Notwithstanding any other provision of this section or other law, the Department, upon request by the General Assembly or any duly constituted committee of the General Assembly, shall disclose the total aggregate amount of an income tax deduction or credit taken by all taxpayers, regardless of (i) how few taxpayers took the deduction or credit or (ii) any other circumstances. This section shall not be construed to prohibit a local tax official from disclosing whether a person, firm or corporation is licensed to do business in that locality and divulging, upon written request, the name and address of any person, firm or corporation transacting business under a fictitious name. Additionally, notwithstanding any other provision of law, the commissioner of revenue is authorized to provide, upon written request stating the reason for such request, the Tax Commissioner with information obtained from local tax returns and other information pertaining to the income, sales and property of any person, firm or corporation licensed to do business in that locality.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A7","next_prefix":"B2"},"9":{"id":211724,"text":"This section shall not prohibit the Department from disclosing whether a person, firm, or corporation is registered as a retail sales and use tax dealer pursuant to Chapter 6 (§ 58.1-600 et seq.) or whether a certificate of registration number relating to such tax is valid. Additionally, notwithstanding any other provision of law, the Department is hereby authorized to make available the names and certificate of registration numbers of dealers who are currently registered for retail sales and use tax.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"B3"},"10":{"id":211725,"text":"This section shall not prohibit the Department from disclosing information to nongovernmental entities with which the Department has entered into a contract to provide services that assist it in the administration of refund processing or other services related to its administration of taxes.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"11":{"id":211726,"text":"This section shall not prohibit the Department from disclosing information to taxpayers regarding whether the taxpayer’s employer or another person or entity required to withhold on behalf of such taxpayer submitted withholding records to the Department for a specific taxable year as required pursuant to subdivision C 1 of § 58.1-478.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"12":{"id":211727,"text":"This section shall not prohibit the commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town from disclosing information to nongovernmental entities with which the locality has entered into a contract to provide services that assist it in the administration of refund processing or other non-audit services related to its administration of taxes. The commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town shall not disclose information to such entity unless he has obtained a written acknowledgement by such entity that the confidentiality and nondisclosure obligations of and penalties set forth in subsection A apply to such entity and that such entity agrees to abide by such obligations.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"C"},"13":{"id":211728,"text":"Notwithstanding the provisions of subsection A or B or any other provision of this title, the Tax Commissioner is authorized to (i) divulge tax information to any commissioner of the revenue, director of finance, or other similar 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; (ii) provide to the Commissioner of the Department of Social Services, upon entering into a written agreement, the amount of income, filing status, number and type of dependents, whether a federal earned income tax credit as authorized in § 32 of the Internal Revenue Code and an income tax credit for low-income taxpayers as authorized in § 58.1-339.8 have been claimed, and Forms W-2 and 1099 to facilitate the administration of public assistance or social services benefits as defined in § 63.2-100 or child support services pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2, or as may be necessary to facilitate the administration of outreach and enrollment related to the federal earned income tax credit authorized in § 32 of the Internal Revenue Code and the income tax credit for low-income taxpayers authorized in § 58.1-339.8; (iii) provide to the chief executive officer of the designated student loan guarantor for the Commonwealth of Virginia, upon written request, the names and home addresses of those persons identified by the designated guarantor as having delinquent loans guaranteed by the designated guarantor; (iv) provide current address information upon request to state agencies and institutions for their confidential use in facilitating the collection of accounts receivable, and to the clerk of a circuit or district court for their confidential use in facilitating the collection of fines, penalties, and costs imposed in a proceeding in that court; (v) provide to the Commissioner of the Virginia Employment Commission, after entering into a written agreement, such tax information as may be necessary to facilitate the collection of unemployment taxes and overpaid benefits; (vi) provide to the Virginia Alcoholic Beverage Control Authority, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of state and local taxes and the administration of the alcoholic beverage control laws; (vii) provide to the Director of the Virginia Lottery such tax information as may be necessary to identify those lottery ticket retailers who owe delinquent taxes; (viii) provide to the Department of the Treasury for its confidential use such tax information as may be necessary to facilitate the location of owners and holders of unclaimed property, as defined in § 55.1-2500; (ix) provide to the State Corporation Commission, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of taxes and fees administered by the Commission; (x) provide to the Executive Director of the Potomac and Rappahannock Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xi) provide to the Commissioner of the Department of Agriculture and Consumer Services such tax information as may be necessary to identify those applicants for registration as a supplier of charitable gaming supplies who have not filed required returns or who owe delinquent taxes; (xii) provide to the Department of Housing and Community Development for its confidential use such tax information as may be necessary to facilitate the administration of the remaining effective provisions of the Enterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone Grant Program (§ 59.1-538 et seq.); (xiii) provide current name and address information to private collectors entering into a written agreement with the Tax Commissioner, for their confidential use when acting on behalf of the Commonwealth or any of its political subdivisions; however, the Tax Commissioner is not authorized to provide such information to a private collector who has used or disseminated in an unauthorized or prohibited manner any such information previously provided to such collector; (xiv) provide current name and address information as to the identity of the wholesale or retail dealer that affixed a tax stamp to a package of cigarettes to any person who manufactures or sells at retail or wholesale cigarettes and who may bring an action for injunction or other equitable relief for violation of Chapter 10.1, Enforcement of Illegal Sale or Distribution of Cigarettes Act; (xv) provide to the Commissioner of Labor and Industry, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of unpaid wages under § 40.1-29; (xvi) provide to the Director of the Department of Human Resource Management, upon entering into a written agreement, such tax information as may be necessary to identify persons receiving workers’ compensation indemnity benefits who have failed to report earnings as required by § 65.2-712; (xvii) provide to any commissioner of the revenue, director of finance, or any other officer of any county, city, or town performing any or all of the duties of a commissioner of the revenue and to any dealer registered for the collection of the Communications Sales and Use Tax, a list of the names, business addresses, and dates of registration of all dealers registered for such tax; (xviii) provide to the Executive Director of the Northern Virginia Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xix) provide to the Commissioner of Agriculture and Consumer Services the name and address of the taxpayer businesses licensed by the Commonwealth that identify themselves as subject to regulation by the Board of Agriculture and Consumer Services pursuant to § 3.2-5130; (xx) provide to the developer or the economic development authority of a tourism project authorized by § 58.1-3851.1, upon entering into a written agreement, tax information facilitating the repayment of gap financing; (xxi) provide to the Virginia Retirement System and the Department of Human Resource Management, after entering into a written agreement, such tax information as may be necessary to facilitate the enforcement of subdivision C 4 of § 9.1-401; (xxii) provide to the Department of Medical Assistance Services and the Department of Social Services, upon entering into a written agreement, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer for disclosure pursuant to subdivisions B 1 and 2 of § 58.1-341.1, of an individual, or spouse in the case of a married taxpayer filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who would like to newly enroll in medical assistance; (xxiii) provide to the Commissioner of the Department of Motor Vehicles information sufficient to verify that an applicant for a driver privilege card or permit under § 46.2-328.3 or an applicant for an identification privilege card under § 46.2-345.3 reported income and deductions from Virginia sources, as defined in § 58.1-302, or was claimed as a dependent, on an individual income tax return filed with the Commonwealth within the preceding 12 months; and (xxiv) provide to the Virginia Health Benefit Exchange, upon entering into a written agreement, for taxable years starting on January 1, 2023, or as soon thereafter as practicable, as determined by the Department of Taxation and the Virginia Health Benefit Exchange, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer for disclosure pursuant to subdivision B 3 of § 58.1-341.1, of an individual, or spouse in the case of a married taxpayer filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who do not meet the income eligibility requirements for medical assistance and would like to newly enroll in a qualified health plan. The Tax Commissioner is further authorized to 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 any tax administered by the Department of Taxation. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B5","next_prefix":"D"},"14":{"id":211729,"text":"Notwithstanding the provisions of subsection A or B or any other provision of this title, the commissioner of revenue or other assessing official is authorized to (i) provide, upon written request stating the reason for such request, the chief executive officer of any county or city with information furnished to the commissioner of revenue by the Tax Commissioner relating to the name and address of any dealer located within the county or city who paid sales and use tax, for the purpose of verifying the local sales and use tax revenues payable to the county or city; (ii) provide to the Department of Professional and Occupational Regulation for its confidential use the name, address, and amount of gross receipts of any person, firm or entity subject to a criminal investigation of an unlawful practice of a profession or occupation administered by the Department of Professional and Occupational Regulation, only after the Department of Professional and Occupational Regulation exhausts all other means of obtaining such information; and (iii) provide to any representative of a condominium unit owners’ association, property owners’ association or real estate cooperative association, or to the owner of property governed by any such association, the names and addresses of parties having a security interest in real property governed by any such association; however, such information shall be released only upon written request stating the reason for such request, which reason shall be limited to proposing or opposing changes to the governing documents of the association, and any information received by any person under this subsection shall be used only for the reason stated in the written request. The treasurer or other local assessing official may require any person requesting information pursuant to clause (iii) of this subsection to pay the reasonable cost of providing such information. Any person to whom tax information is divulged pursuant to this subsection shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.\n\t\t\tNotwithstanding the provisions of subsection A or B or any other provisions of this title, the treasurer or other collector of taxes for a county, city or town is authorized to provide information relating to any motor vehicle, trailer or semitrailer obtained by such treasurer or collector in the course of performing his duties to the commissioner of the revenue or other assessing official for such jurisdiction for use by such commissioner or other official in performing assessments.\n\t\t\tThis section shall not be construed to prohibit a local tax official from imprinting or displaying on a motor vehicle local license decal the year, make, and model and any other legal identification information about the particular motor vehicle for which that local license decal is assigned.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"15":{"id":211730,"text":"Notwithstanding any other provisions of law, state agencies and any other administrative or regulatory unit of state government shall divulge to the Tax Commissioner or his authorized agent, upon written request, the name, address, and social security number of a taxpayer, necessary for the performance of the Commissioner’s official duties regarding the administration and enforcement of laws within the jurisdiction of the Department of Taxation. The receipt of information by the Tax Commissioner or his agent that may be deemed taxpayer information shall not relieve the Commissioner of the obligations under this section.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"16":{"id":211731,"text":"Additionally, it is unlawful for any person to disseminate, publish, or cause to be published any confidential tax document that he knows or has reason to know is a confidential tax document. A confidential tax document is any correspondence, document, or tax return that is prohibited from being divulged by subsection A, B, C, or D and includes any document containing information on the transactions, property, income, or business of any person, firm, or corporation that is required to be filed with any state official by § 58.1-512. This prohibition shall not apply if such confidential tax document has been divulged or disseminated pursuant to a provision of law authorizing disclosure. Any person violating the provisions of this subsection is guilty of a Class 1 misdemeanor.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"17":{"id":211732,"text":"Information provided by an accommodations intermediary pursuant to subsection F of § 58.1-3826 to the commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town, or any other person to whom such tax information is divulged, shall be confidential pursuant to subsection A and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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":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},"next_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","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 34 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 1972, chapters 311 and 565; in 1974, chapter 134; in 1978, chapter 161; in 1980, chapter 49; in 1983, chapter 372; in 1984, chapters 319 and 675; in 1985, chapter 78; in 1988, chapter 544; in 1989, chapters 99 and 327; in 1990, chapter 678; in 1992, chapter 386; in 1993, chapters 41 and 519; in 1994, chapter 493<\/a>; in 1995, chapter 38<\/a>; in 1996, chapters 614<\/a>, 784<\/a>, 793<\/a>, 919<\/a>, and 988<\/a>; in 1997, chapters 517<\/a>, 705<\/a>, and 787<\/a>; in 2000, chapters 717<\/a>, 880<\/a>, and 901<\/a>; in 2001, chapter 84<\/a>; in 2002, chapters 64<\/a> and 747<\/a>; in 2003, chapters 757<\/a>, 758<\/a>, and 884<\/a>; in 2004, chapters 166<\/a>, 515<\/a>, 536<\/a>, 582<\/a>, and 594<\/a>; in 2005, chapters 863<\/a> and 884<\/a>; in 2006, chapters 31<\/a>, 159<\/a>, 590<\/a>, and 780<\/a>; in 2008, chapters 387<\/a>, 689<\/a>, and 785<\/a>; in 2010, chapter 34<\/a>; in 2012, chapter 395<\/a>; in 2013, chapters 29<\/a>, 163<\/a>, and 230<\/a>; in 2014, chapters 194<\/a>, 195<\/a>, and 225<\/a>; in 2015, chapters 38<\/a>, 247<\/a>, and 730<\/a>; in 2016, chapters 227<\/a>, 344<\/a>, and 677<\/a>; in 2018, chapter 40<\/a>; in 2019, chapters 261<\/a>, 786<\/a>, and 853<\/a>; in 2020, chapters 325<\/a>, 916<\/a>, 917<\/a>, 1227<\/a>, and 1246<\/a>; in 2025, chapters 458<\/a> and 473<\/a>.<\/p>","references":[{"id":60187,"section_number":"15.2-716","catch_line":"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established","order_by":null,"url":"\/15.2-716\/"},{"id":58445,"section_number":"2.2-3806","catch_line":"Rights of data subjects","order_by":null,"url":"\/2.2-3806\/"},{"id":78733,"section_number":"3.2-1215","catch_line":"Disposition of excise tax by producer; reports","order_by":null,"url":"\/3.2-1215\/"},{"id":60298,"section_number":"3.2-1306","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-1306\/"},{"id":64088,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-1512\/"},{"id":71651,"section_number":"3.2-1607","catch_line":"Collection and disposition of tax by handler; reports","order_by":null,"url":"\/3.2-1607\/"},{"id":75659,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","order_by":null,"url":"\/3.2-1907\/"},{"id":75625,"section_number":"3.2-2112","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-2112\/"},{"id":82875,"section_number":"30-133.2","catch_line":"Annual review of the collection and distribution of retail sales and use taxes","order_by":null,"url":"\/30-133.2\/"},{"id":75212,"section_number":"4.1-103.01","catch_line":"Additional powers; access to certain tobacco sales records; inspections; penalty","order_by":null,"url":"\/4.1-103.01\/"},{"id":80535,"section_number":"4.1-118","catch_line":"Certain information not to be made public","order_by":null,"url":"\/4.1-118\/"},{"id":58665,"section_number":"4.1-621","catch_line":"Certain information not to be made public","order_by":null,"url":"\/4.1-621\/"},{"id":65399,"section_number":"46.2-216.1","catch_line":"Electronic filings or submissions to Department; provision of electronic documents by Department","order_by":null,"url":"\/46.2-216.1\/"},{"id":63388,"section_number":"58.1-1714","catch_line":"Filing of return","order_by":null,"url":"\/58.1-1714\/"},{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":86615,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","order_by":null,"url":"\/58.1-209\/"},{"id":59168,"section_number":"58.1-2203","catch_line":"Exchange of information; penalties","order_by":null,"url":"\/58.1-2203\/"},{"id":61267,"section_number":"58.1-2294","catch_line":"Disclosure of information; penalties","order_by":null,"url":"\/58.1-2294\/"},{"id":79596,"section_number":"58.1-2712.2","catch_line":"Exchange of information; penalties","order_by":null,"url":"\/58.1-2712.2\/"},{"id":83522,"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","order_by":null,"url":"\/58.1-3.1\/"},{"id":77752,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","order_by":null,"url":"\/58.1-3.2\/"},{"id":60759,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","order_by":null,"url":"\/58.1-3.4\/"},{"id":85889,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","order_by":null,"url":"\/58.1-3109\/"},{"id":82587,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","order_by":null,"url":"\/58.1-3122.2\/"},{"id":79812,"section_number":"58.1-3122.3","catch_line":"Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information","order_by":null,"url":"\/58.1-3122.3\/"},{"id":61207,"section_number":"58.1-3127","catch_line":"Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection","order_by":null,"url":"\/58.1-3127\/"},{"id":86565,"section_number":"58.1-3131","catch_line":"Warrants; recordkeeping requirements; release of information","order_by":null,"url":"\/58.1-3131\/"},{"id":72967,"section_number":"58.1-3172.1","catch_line":"Remote access to nonconfidential public records maintained by treasurer; fees","order_by":null,"url":"\/58.1-3172.1\/"},{"id":80388,"section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","order_by":null,"url":"\/58.1-3294\/"},{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"},{"id":62449,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","order_by":null,"url":"\/58.1-341.1\/"},{"id":76606,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","order_by":null,"url":"\/58.1-348.3\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"},{"id":85449,"section_number":"58.1-400.4","catch_line":"Minimum tax on home service contract providers","order_by":null,"url":"\/58.1-400.4\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":77683,"section_number":"58.1-439.12:03","catch_line":"Motion picture production tax credit","order_by":null,"url":"\/58.1-439.12_03\/"},{"id":66012,"section_number":"58.1-439.12:06","catch_line":"International trade facility tax credit","order_by":null,"url":"\/58.1-439.12_06\/"},{"id":54175,"section_number":"58.1-439.12:09","catch_line":"Barge and rail usage tax credit","order_by":null,"url":"\/58.1-439.12_09\/"},{"id":84365,"section_number":"58.1-533","catch_line":"Confidentiality exemption; use of information obtained","order_by":null,"url":"\/58.1-533\/"},{"id":74769,"section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","order_by":null,"url":"\/58.1-623.1\/"},{"id":82404,"section_number":"59.1-434.2","catch_line":"Registration; fees","order_by":null,"url":"\/59.1-434.2\/"}],"refers_to":[{"id":55010,"section_number":"3.2-4201","catch_line":"Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations","order_by":null,"url":"\/3.2-4201\/"},{"id":80628,"section_number":"3.2-4204","catch_line":"Definitions","order_by":null,"url":"\/3.2-4204\/"},{"id":76149,"section_number":"3.2-4206","catch_line":"Directory of cigarettes approved for stamping and sale","order_by":null,"url":"\/3.2-4206\/"},{"id":81710,"section_number":"3.2-4209","catch_line":"Reporting of information","order_by":null,"url":"\/3.2-4209\/"},{"id":59766,"section_number":"3.2-5130","catch_line":"Inspections required to operate food establishment","order_by":null,"url":"\/3.2-5130\/"},{"id":79349,"section_number":"40.1-29","catch_line":"Time and medium of payment; withholding wages; written statement of earnings; agreement for forfeiture of wages; proceedings to enforce compliance; penalties","order_by":null,"url":"\/40.1-29\/"},{"id":61156,"section_number":"46.2-328.3","catch_line":"Driver privilege cards and permits","order_by":null,"url":"\/46.2-328.3\/"},{"id":86626,"section_number":"46.2-345.3","catch_line":"Issuance of identification privilege cards; fee; confidentiality; penalties","order_by":null,"url":"\/46.2-345.3\/"},{"id":58539,"section_number":"55.1-2500","catch_line":"Definitions","order_by":null,"url":"\/55.1-2500\/"},{"id":63388,"section_number":"58.1-1714","catch_line":"Filing of return","order_by":null,"url":"\/58.1-1714\/"},{"id":79596,"section_number":"58.1-2712.2","catch_line":"Exchange of information; penalties","order_by":null,"url":"\/58.1-2712.2\/"},{"id":82538,"section_number":"58.1-302","catch_line":"Definitions","order_by":null,"url":"\/58.1-302\/"},{"id":59088,"section_number":"58.1-339.8","catch_line":"Income tax credit for low-income taxpayers","order_by":null,"url":"\/58.1-339.8\/"},{"id":62449,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","order_by":null,"url":"\/58.1-341.1\/"},{"id":79962,"section_number":"58.1-3826","catch_line":"Scope of transient occupancy tax","order_by":null,"url":"\/58.1-3826\/"},{"id":73135,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","order_by":null,"url":"\/58.1-3851.1\/"},{"id":76719,"section_number":"58.1-512","catch_line":"Land preservation tax credits for individuals and corporations","order_by":null,"url":"\/58.1-512\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"},{"id":80172,"section_number":"59.1-270","catch_line":"Expired","order_by":null,"url":"\/59.1-270\/"},{"id":85120,"section_number":"59.1-538","catch_line":"Short title","order_by":null,"url":"\/59.1-538\/"},{"id":72379,"section_number":"63.2-100","catch_line":"Definitions","order_by":null,"url":"\/63.2-100\/"},{"id":54048,"section_number":"63.2-1900","catch_line":"Definitions","order_by":null,"url":"\/63.2-1900\/"},{"id":80256,"section_number":"65.2-712","catch_line":"Reporting incarcerations, change in earnings, remarriage, change in student status; recovery of payments procured by fraud, misrepresentation, or unreported change in condition","order_by":null,"url":"\/65.2-712\/"},{"id":82164,"section_number":"9.1-401","catch_line":"Continued health insurance coverage for disabled persons, eligible spouses, and eligible dependents","order_by":null,"url":"\/9.1-401\/"}],"permalink":{"id":252009,"object_type":"law","relational_id":57817,"identifier":"58.1-3","token":"58.1\/0\/1\/58.1-3","url":"\/58.1-3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","dublin_core":{"Title":"Secrecy of information; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except in accordance with a proper judicial order<\/span> or as otherwise provided by law<\/span>, the Tax Commissioner<\/span> or agent, clerk, commissioner of the revenue, treasurer, or any other state or local tax or revenue officer or employee, or any person to whom tax information is divulged pursuant to this section or \u00a7 58.1-512<\/a>, 58.1-2712.2<\/a>, or 58.1-3826<\/a>, or any former officer or employee of any of the aforementioned offices shall not divulge any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income or business of any person, firm or corporation. Such prohibition specifically includes any copy of a federal return or federal return information required by Virginia law<\/span> to be attached to or included in the Virginia return. This prohibition shall apply to any reports, returns, financial documents or other information filed with the Attorney General<\/span> pursuant to the provisions of Article 3 (\u00a7 3.2-4204<\/a> et seq.) of Chapter 42 of Title 3.2. Any person violating the provisions of this section is guilty of a Class 1 misdemeanor<\/span>. The provisions of this subsection shall not be applicable, however, to: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Matters required by law<\/span> to be entered on any public assessment roll or book; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Acts performed or words spoken, published, or shared with another agency or subdivision of the Commonwealth in the line of duty under state law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Inquiries and investigations to obtain information as to the process of real estate assessments by a duly constituted committee of the General Assembly, or when such inquiry or investigation is relevant to its study, provided that any such information obtained shall be privileged; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The sales price, date of construction, physical dimensions or characteristics of real property, or any information required for building permits; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Copies of or information contained in an estate’s probate tax return, filed with the clerk of court<\/span> pursuant to § 58.1-1714<\/a>, when requested by a beneficiary of the estate or an heir at law<\/span> of the decedent or by the commissioner of accounts making a settlement<\/span> of accounts filed in such estate; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Information regarding nonprofit entities exempt from sales and use tax under § 58.1-609.11<\/a>, when requested by the General Assembly or any duly constituted committee of the General Assembly; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Reports or information filed with the Attorney General<\/span> by a Stamping Agent pursuant to the provisions of Article 3 (§ 3.2-4204<\/a> et seq.), when such reports or information are provided by the Attorney General<\/span> to a tobacco products manufacturer who is required to establish a qualified escrow fund pursuant to § 3.2-4201<\/a> and are limited to the brand families of that manufacturer as listed in the Tobacco Directory established pursuant to § 3.2-4206<\/a> and are limited to the current or previous two calendar years or in any year in which the Attorney General<\/span> receives Stamping Agent information that potentially alters the required escrow deposit of the manufacturer. The information shall only be provided in the following manner: the manufacturer may make a written request, on a quarterly or yearly basis or when the manufacturer is notified by the Attorney General<\/span> of a potential change in the amount of a required escrow deposit, to the Attorney General<\/span> for a list of the Stamping Agents who reported stamping or selling its products and the amount reported. The Attorney General<\/span> shall provide the list within 15 days of receipt of the request. If the manufacturer wishes to obtain actual copies of the reports the Stamping Agents filed with the Attorney General<\/span>, it must first request them from the Stamping Agents pursuant to subsection C of § 3.2-4209<\/a>. If the manufacturer does not receive the reports pursuant to subsection C of § 3.2-4209<\/a>, the manufacturer may make a written request to the Attorney General<\/span>, including a copy of the prior written request to the Stamping Agent and any response received, for copies of any reports not received. The Attorney General<\/span> shall provide copies of the reports within 45 days of receipt of the request. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 1. Nothing contained in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof or the publication of delinquent lists showing the names of taxpayers<\/span> who are currently delinquent, together with any relevant information which in the opinion<\/span> of the Department<\/span> may assist in the collection of such delinquent taxes. Notwithstanding any other provision of this section or other law<\/span>, the Department<\/span>, upon request by the General Assembly or any duly constituted committee of the General Assembly, shall disclose the total aggregate amount of an income tax deduction or credit taken by all taxpayers<\/span>, regardless of (i) how few taxpayers<\/span> took the deduction or credit or (ii) any other circumstances. This section shall not be construed to prohibit a local tax official from disclosing whether a person, firm or corporation is licensed to do business in that locality and divulging, upon written request, the name and address of any person, firm or corporation transacting business under a fictitious name. Additionally, notwithstanding any other provision of law<\/span>, the commissioner of revenue is authorized to provide, upon written request stating the reason for such request, the Tax Commissioner<\/span> with information obtained from local tax returns and other information pertaining to the income, sales and property of any person, firm or corporation licensed to do business in that locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> This section shall not prohibit the Department<\/span> from disclosing whether a person, firm, or corporation is registered as a retail sales and use tax dealer pursuant to Chapter 6 (§ 58.1-600<\/a> et seq.) or whether a certificate of registration number relating to such tax is valid. Additionally, notwithstanding any other provision of law<\/span>, the Department<\/span> is hereby authorized to make available the names and certificate of registration numbers of dealers who are currently registered for retail sales and use tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> This section shall not prohibit the Department<\/span> from disclosing information to nongovernmental entities with which the Department<\/span> has entered into a contract<\/span> to provide services that assist it in the administration of refund processing or other services related to its administration of taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> This section shall not prohibit the Department<\/span> from disclosing information to taxpayers<\/span> regarding whether the taxpayer<\/span>’s employer or another person or entity required to withhold on behalf of such taxpayer<\/span> submitted withholding records to the Department<\/span> for a specific taxable year as required pursuant to subdivision C 1 of § 58.1-478<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> This section shall not prohibit the commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town from disclosing information to nongovernmental entities with which the locality has entered into a contract<\/span> to provide services that assist it in the administration of refund processing or other non-audit services related to its administration of taxes. The commissioner of the revenue, treasurer, director of finance, or other similar local official who collects or administers taxes for a county, city, or town shall not disclose information to such entity unless he has obtained a written acknowledgement by such entity that the confidentiality and nondisclosure obligations of and penalties set forth in subsection A apply to such entity and that such entity agrees to abide by such obligations. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsection A or B or any other provision of this title, the Tax Commissioner<\/span> is authorized to (i) divulge tax information to any commissioner of the revenue, director of finance, or other similar 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; (ii) provide to the Commissioner of the Department<\/span> of Social Services, upon entering into a written agreement, the amount of income, filing status, number and type of dependents, whether a federal earned income tax credit as authorized in § 32 of the Internal Revenue Code and an income tax credit for low-income taxpayers<\/span> as authorized in § 58.1-339.8<\/a> have been claimed, and Forms W-2 and 1099 to facilitate the administration of public assistance or social services benefits as defined in § 63.2-100<\/a> or child support services pursuant to Chapter 19 (§ 63.2-1900<\/a> et seq.) of Title 63.2, or as may be necessary to facilitate the administration of outreach and enrollment related to the federal earned income tax credit authorized in § 32 of the Internal Revenue Code and the income tax credit for low-income taxpayers<\/span> authorized in § 58.1-339.8<\/a>; (iii) provide to the chief executive officer of the designated student loan guarantor for the Commonwealth of Virginia, upon written request, the names and home addresses of those persons identified by the designated guarantor as having delinquent loans guaranteed by the designated guarantor; (iv) provide current address information upon request to state agencies and institutions for their confidential use in facilitating the collection of accounts receivable, and to the clerk of a circuit<\/span> or district court for their confidential use in facilitating the collection of fines, penalties, and costs imposed in a proceeding in that court; (v) provide to the Commissioner of the Virginia Employment Commission, after entering into a written agreement, such tax information as may be necessary to facilitate the collection of unemployment taxes and overpaid benefits; (vi) provide to the Virginia Alcoholic Beverage Control Authority, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of state and local taxes and the administration of the alcoholic beverage control laws<\/span>; (vii) provide to the Director of the Virginia Lottery such tax information as may be necessary to identify those lottery ticket retailers who owe delinquent taxes; (viii) provide to the Department<\/span> of the Treasury for its confidential use such tax information as may be necessary to facilitate the location of owners and holders of unclaimed property, as defined in § 55.1-2500<\/a>; (ix) provide to the State Corporation Commission, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of taxes and fees administered by the Commission; (x) provide to the Executive Director of the Potomac and Rappahannock Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xi) provide to the Commissioner of the Department<\/span> of Agriculture and Consumer Services such tax information as may be necessary to identify those applicants for registration as a supplier of charitable gaming supplies who have not filed required returns or who owe delinquent taxes; (xii) provide to the Department<\/span> of Housing and Community Development for its confidential use such tax information as may be necessary to facilitate the administration of the remaining effective provisions of the Enterprise Zone Act (§ 59.1-270<\/a> et seq.), and the Enterprise Zone Grant Program (§ 59.1-538<\/a> et seq.); (xiii) provide current name and address information to private collectors entering into a written agreement with the Tax Commissioner<\/span>, for their confidential use when acting on behalf of the Commonwealth or any of its political subdivisions; however, the Tax Commissioner<\/span> is not authorized to provide such information to a private collector who has used or disseminated in an unauthorized or prohibited manner any such information previously provided to such collector; (xiv) provide current name and address information as to the identity of the wholesale or retail dealer that affixed a tax stamp to a package of cigarettes to any person who manufactures or sells at retail or wholesale cigarettes and who may bring an action for injunction<\/span> or other equitable<\/span> relief for violation of Chapter 10.1, Enforcement of Illegal Sale or Distribution of Cigarettes Act; (xv) provide to the Commissioner of Labor and Industry, upon entering into a written agreement, such tax information as may be necessary to facilitate the collection of unpaid wages under § 40.1-29<\/a>; (xvi) provide to the Director of the Department<\/span> of Human Resource Management, upon entering into a written agreement, such tax information as may be necessary to identify persons receiving workers’ compensation indemnity benefits who have failed to report earnings as required by § 65.2-712<\/a>; (xvii) provide to any commissioner of the revenue, director of finance, or any other officer of any county, city, or town performing any or all of the duties of a commissioner of the revenue and to any dealer registered for the collection of the Communications Sales and Use Tax, a list of the names, business addresses, and dates of registration of all dealers registered for such tax; (xviii) provide to the Executive Director of the Northern Virginia Transportation Commission for his confidential use such tax information as may be necessary to facilitate the collection of the motor vehicle fuel sales tax; (xix) provide to the Commissioner of Agriculture and Consumer Services the name and address of the taxpayer<\/span> businesses licensed by the Commonwealth that identify themselves as subject to regulation by the Board of Agriculture and Consumer Services pursuant to § 3.2-5130<\/a>; (xx) provide to the developer or the economic development authority of a tourism project authorized by § 58.1-3851.1<\/a>, upon entering into a written agreement, tax information facilitating the repayment of gap financing; (xxi) provide to the Virginia Retirement System and the Department<\/span> of Human Resource Management, after entering into a written agreement, such tax information as may be necessary to facilitate the enforcement of subdivision C 4 of § 9.1-401<\/a>; (xxii) provide to the Department<\/span> of Medical Assistance Services and the Department<\/span> of Social Services, upon entering into a written agreement, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1<\/a>, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer<\/span> for disclosure pursuant to subdivisions B 1 and 2 of § 58.1-341.1<\/a>, of an individual, or spouse in the case of a married taxpayer<\/span> filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who would like to newly enroll in medical assistance; (xxiii) provide to the Commissioner of the Department<\/span> of Motor Vehicles information sufficient to verify that an applicant for a driver privilege<\/span> card or permit under § 46.2-328.3<\/a> or an applicant for an identification privilege<\/span> card under § 46.2-345.3<\/a> reported income and deductions from Virginia sources, as defined in § 58.1-302<\/a>, or was claimed as a dependent, on an individual income tax return filed with the Commonwealth within the preceding 12 months; and (xxiv) provide to the Virginia Health Benefit Exchange, upon entering into a written agreement, for taxable years starting on January 1, 2023, or as soon thereafter as practicable, as determined by the Department<\/span> of Taxation and the Virginia Health Benefit Exchange, the name, address, social security number, email address, dependent information provided pursuant to subdivision B 2 of § 58.1-341.1<\/a>, number and type of personal exemptions, tax-filing status, adjusted gross income, and any additional information voluntarily provided by the taxpayer<\/span> for disclosure pursuant to subdivision B 3 of § 58.1-341.1<\/a>, of an individual, or spouse in the case of a married taxpayer<\/span> filing jointly, who has voluntarily consented to such disclosure for purposes of identifying persons who do not meet the income eligibility requirements for medical assistance and would like to newly enroll in a qualified health plan. The Tax Commissioner<\/span> is further authorized to 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 any tax administered by the Department<\/span> of Taxation. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of subsection A or B or any other provision of this title, the commissioner of revenue or other assessing official is authorized to (i) provide, upon written request stating the reason for such request, the chief executive officer of any county or city with information furnished to the commissioner of revenue by the Tax Commissioner<\/span> relating to the name and address of any dealer located within the county or city who paid sales and use tax, for the purpose of verifying the local sales and use tax revenues payable to the county or city; (ii) provide to the Department<\/span> of Professional and Occupational Regulation for its confidential use the name, address, and amount of gross receipts of any person, firm or entity subject to a criminal investigation of an unlawful practice of a profession or occupation administered by the Department<\/span> of Professional and Occupational Regulation, only after the Department<\/span> of Professional and Occupational Regulation exhausts all other means of obtaining such information; and (iii) provide to any representative of a condominium unit owners’ association, property owners’ association or real estate cooperative association, or to the owner of property governed by any such association, the names and addresses of parties having a security interest in real property governed by any such association; however, such information shall be released only upon written request stating the reason for such request, which reason shall be limited to proposing or opposing changes to the governing documents of the association, and any information received by any person under this subsection shall be used only for the reason stated in the written request. The treasurer or other local assessing official may require any person requesting information pursuant to clause (iii) of this subsection to pay the reasonable cost of providing such information. Any person to whom tax information is divulged pursuant to this subsection shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official.\n\t\t\tNotwithstanding the provisions of subsection A or B or any other provisions of this title, the treasurer or other collector of taxes for a county, city or town is authorized to provide information relating to any motor vehicle, trailer or semitrailer obtained by such treasurer or collector in the course of performing his duties to the commissioner of the revenue or other assessing official for such jurisdiction<\/span> for use by such commissioner or other official in performing assessments.\n\t\t\tThis section shall not be construed to prohibit a local tax official from imprinting or displaying on a motor vehicle local license decal the year, make, and model and any other legal identification information about the particular motor vehicle for which that local license decal is assigned. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding any other provisions of law<\/span>, state agencies and any other administrative or regulatory unit of state government shall divulge to the Tax Commissioner<\/span> or his authorized agent, upon written request, the name, address, and social security number of a taxpayer<\/span>, necessary for the performance of the Commissioner’s official duties regarding the administration and enforcement of laws<\/span> within the jurisdiction<\/span> of the Department<\/span> of Taxation. The receipt of information by the Tax Commissioner<\/span> or his agent that may be deemed taxpayer<\/span> information shall not relieve the Commissioner of the obligations under this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Additionally, it is unlawful for any person to disseminate, publish, or cause to be published any confidential tax document that he knows or has reason to know is a confidential tax document. A confidential tax document is any correspondence, document, or tax return that is prohibited from being divulged by subsection A, B, C, or D and includes any document containing information on the transactions, property, income, or business of any person, firm, or corporation that is required to be filed with any state official by § 58.1-512<\/a>. This prohibition shall not apply if such confidential tax document has been divulged or disseminated pursuant to a provision of law<\/span> authorizing disclosure. Any person violating the provisions of this subsection is guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Information provided by an accommodations intermediary pursuant to subsection F of § 58.1-3826<\/a> to the commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town, or any other person to whom such tax information is divulged, shall be confidential pursuant to subsection A and shall not be divulged to any other department<\/span> or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSECRECY OF INFORMATION; PENALTIES (\u00a7 58.1-3)\n\nA. Except in accordance with a proper judicial order or as otherwise provided by\nlaw, the Tax Commissioner or agent, clerk, commissioner of the revenue,\ntreasurer, or any other state or local tax or revenue officer or employee, or\nany person to whom tax information is divulged pursuant to this section or \u00a7\n58.1-512, 58.1-2712.2, or 58.1-3826, or any former officer or employee of any of\nthe aforementioned offices shall not divulge any information acquired by him in\nthe performance of his duties with respect to the transactions, property,\nincluding personal property, income or business of any person, firm or\ncorporation. Such prohibition specifically includes any copy of a federal return\nor federal return information required by Virginia law to be attached to or\nincluded in the Virginia return. This prohibition shall apply to any reports,\nreturns, financial documents or other information filed with the Attorney\nGeneral pursuant to the provisions of Article 3 (\u00a7 3.2-4204 et seq.) of Chapter\n42 of Title 3.2. Any person violating the provisions of this section is guilty\nof a Class 1 misdemeanor. The provisions of this subsection shall not be\napplicable, however, to:\n\n 1. Matters required by law to be entered on any public assessment roll or\n book;\n\n 2. Acts performed or words spoken, published, or shared with another agency or\n subdivision of the Commonwealth in the line of duty under state law;\n\n 3. Inquiries and investigations to obtain information as to the process of\n real estate assessments by a duly constituted committee of the General\n Assembly, or when such inquiry or investigation is relevant to its study,\n provided that any such information obtained shall be privileged;\n\n 4. The sales price, date of construction, physical dimensions or\n characteristics of real property, or any information required for building\n permits;\n\n 5. Copies of or information contained in an estate’s probate tax return,\n filed with the clerk of court pursuant to § 58.1-1714, when requested by\n a beneficiary of the estate or an heir at law of the decedent or by the\n commissioner of accounts making a settlement of accounts filed in such estate;\n\n 6. Information regarding nonprofit entities exempt from sales and use tax\n under § 58.1-609.11, when requested by the General Assembly or any duly\n constituted committee of the General Assembly;\n\n 7. Reports or information filed with the Attorney General by a Stamping Agent\n pursuant to the provisions of Article 3 (§ 3.2-4204 et seq.), when such\n reports or information are provided by the Attorney General to a tobacco\n products manufacturer who is required to establish a qualified escrow fund\n pursuant to § 3.2-4201 and are limited to the brand families of that\n manufacturer as listed in the Tobacco Directory established pursuant to §\n 3.2-4206 and are limited to the current or previous two calendar years or in\n any year in which the Attorney General receives Stamping Agent information\n that potentially alters the required escrow deposit of the manufacturer. The\n information shall only be provided in the following manner: the manufacturer\n may make a written request, on a quarterly or yearly basis or when the\n manufacturer is notified by the Attorney General of a potential change in the\n amount of a required escrow deposit, to the Attorney General for a list of the\n Stamping Agents who reported stamping or selling its products and the amount\n reported. The Attorney General shall provide the list within 15 days of\n receipt of the request. If the manufacturer wishes to obtain actual copies of\n the reports the Stamping Agents filed with the Attorney General, it must first\n request them from the Stamping Agents pursuant to subsection C of §\n 3.2-4209. If the manufacturer does not receive the reports pursuant to\n subsection C of § 3.2-4209, the manufacturer may make a written request\n to the Attorney General, including a copy of the prior written request to the\n Stamping Agent and any response received, for copies of any reports not\n received. The Attorney General shall provide copies of the reports within 45\n days of receipt of the request.\n\nB. 1. Nothing contained in this section shall be construed to prohibit the\npublication of statistics so classified as to prevent the identification of\nparticular reports or returns and the items thereof or the publication of\ndelinquent lists showing the names of taxpayers who are currently delinquent,\ntogether with any relevant information which in the opinion of the Department\nmay assist in the collection of such delinquent taxes. Notwithstanding any other\nprovision of this section or other law, the Department, upon request by the\nGeneral Assembly or any duly constituted committee of the General Assembly,\nshall disclose the total aggregate amount of an income tax deduction or credit\ntaken by all taxpayers, regardless of (i) how few taxpayers took the deduction\nor credit or (ii) any other circumstances. This section shall not be construed\nto prohibit a local tax official from disclosing whether a person, firm or\ncorporation is licensed to do business in that locality and divulging, upon\nwritten request, the name and address of any person, firm or corporation\ntransacting business under a fictitious name. Additionally, notwithstanding any\nother provision of law, the commissioner of revenue is authorized to provide,\nupon written request stating the reason for such request, the Tax Commissioner\nwith information obtained from local tax returns and other information\npertaining to the income, sales and property of any person, firm or corporation\nlicensed to do business in that locality.\n\n 2. This section shall not prohibit the Department from disclosing whether a\n person, firm, or corporation is registered as a retail sales and use tax\n dealer pursuant to Chapter 6 (§ 58.1-600 et seq.) or whether a\n certificate of registration number relating to such tax is valid.\n Additionally, notwithstanding any other provision of law, the Department is\n hereby authorized to make available the names and certificate of registration\n numbers of dealers who are currently registered for retail sales and use tax.\n\n 3. This section shall not prohibit the Department from disclosing information\n to nongovernmental entities with which the Department has entered into a\n contract to provide services that assist it in the administration of refund\n processing or other services related to its administration of taxes.\n\n 4. This section shall not prohibit the Department from disclosing information\n to taxpayers regarding whether the taxpayer’s employer or another person\n or entity required to withhold on behalf of such taxpayer submitted\n withholding records to the Department for a specific taxable year as required\n pursuant to subdivision C 1 of § 58.1-478.\n\n 5. This section shall not prohibit the commissioner of the revenue, treasurer,\n director of finance, or other similar local official who collects or\n administers taxes for a county, city, or town from disclosing information to\n nongovernmental entities with which the locality has entered into a contract\n to provide services that assist it in the administration of refund processing\n or other non-audit services related to its administration of taxes. The\n commissioner of the revenue, treasurer, director of finance, or other similar\n local official who collects or administers taxes for a county, city, or town\n shall not disclose information to such entity unless he has obtained a written\n acknowledgement by such entity that the confidentiality and nondisclosure\n obligations of and penalties set forth in subsection A apply to such entity\n and that such entity agrees to abide by such obligations.\n\nC. Notwithstanding the provisions of subsection A or B or any other provision of\nthis title, the Tax Commissioner is authorized to (i) divulge tax information to\nany commissioner of the revenue, director of finance, or other similar 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; (ii)\nprovide to the Commissioner of the Department of Social Services, upon entering\ninto a written agreement, the amount of income, filing status, number and type\nof dependents, whether a federal earned income tax credit as authorized in\n§ 32 of the Internal Revenue Code and an income tax credit for low-income\ntaxpayers as authorized in § 58.1-339.8 have been claimed, and Forms W-2\nand 1099 to facilitate the administration of public assistance or social\nservices benefits as defined in § 63.2-100 or child support services\npursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2, or as may be\nnecessary to facilitate the administration of outreach and enrollment related to\nthe federal earned income tax credit authorized in § 32 of the Internal\nRevenue Code and the income tax credit for low-income taxpayers authorized in\n§ 58.1-339.8; (iii) provide to the chief executive officer of the\ndesignated student loan guarantor for the Commonwealth of Virginia, upon written\nrequest, the names and home addresses of those persons identified by the\ndesignated guarantor as having delinquent loans guaranteed by the designated\nguarantor; (iv) provide current address information upon request to state\nagencies and institutions for their confidential use in facilitating the\ncollection of accounts receivable, and to the clerk of a circuit or district\ncourt for their confidential use in facilitating the collection of fines,\npenalties, and costs imposed in a proceeding in that court; (v) provide to the\nCommissioner of the Virginia Employment Commission, after entering into a\nwritten agreement, such tax information as may be necessary to facilitate the\ncollection of unemployment taxes and overpaid benefits; (vi) provide to the\nVirginia Alcoholic Beverage Control Authority, upon entering into a written\nagreement, such tax information as may be necessary to facilitate the collection\nof state and local taxes and the administration of the alcoholic beverage\ncontrol laws; (vii) provide to the Director of the Virginia Lottery such tax\ninformation as may be necessary to identify those lottery ticket retailers who\nowe delinquent taxes; (viii) provide to the Department of the Treasury for its\nconfidential use such tax information as may be necessary to facilitate the\nlocation of owners and holders of unclaimed property, as defined in §\n55.1-2500; (ix) provide to the State Corporation Commission, upon entering into\na written agreement, such tax information as may be necessary to facilitate the\ncollection of taxes and fees administered by the Commission; (x) provide to the\nExecutive Director of the Potomac and Rappahannock Transportation Commission for\nhis confidential use such tax information as may be necessary to facilitate the\ncollection of the motor vehicle fuel sales tax; (xi) provide to the Commissioner\nof the Department of Agriculture and Consumer Services such tax information as\nmay be necessary to identify those applicants for registration as a supplier of\ncharitable gaming supplies who have not filed required returns or who owe\ndelinquent taxes; (xii) provide to the Department of Housing and Community\nDevelopment for its confidential use such tax information as may be necessary to\nfacilitate the administration of the remaining effective provisions of the\nEnterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone Grant\nProgram (§ 59.1-538 et seq.); (xiii) provide current name and address\ninformation to private collectors entering into a written agreement with the Tax\nCommissioner, for their confidential use when acting on behalf of the\nCommonwealth or any of its political subdivisions; however, the Tax Commissioner\nis not authorized to provide such information to a private collector who has\nused or disseminated in an unauthorized or prohibited manner any such\ninformation previously provided to such collector; (xiv) provide current name\nand address information as to the identity of the wholesale or retail dealer\nthat affixed a tax stamp to a package of cigarettes to any person who\nmanufactures or sells at retail or wholesale cigarettes and who may bring an\naction for injunction or other equitable relief for violation of Chapter 10.1,\nEnforcement of Illegal Sale or Distribution of Cigarettes Act; (xv) provide to\nthe Commissioner of Labor and Industry, upon entering into a written agreement,\nsuch tax information as may be necessary to facilitate the collection of unpaid\nwages under § 40.1-29; (xvi) provide to the Director of the Department of\nHuman Resource Management, upon entering into a written agreement, such tax\ninformation as may be necessary to identify persons receiving workers’\ncompensation indemnity benefits who have failed to report earnings as required\nby § 65.2-712; (xvii) provide to any commissioner of the revenue, director\nof finance, or any other officer of any county, city, or town performing any or\nall of the duties of a commissioner of the revenue and to any dealer registered\nfor the collection of the Communications Sales and Use Tax, a list of the names,\nbusiness addresses, and dates of registration of all dealers registered for such\ntax; (xviii) provide to the Executive Director of the Northern Virginia\nTransportation Commission for his confidential use such tax information as may\nbe necessary to facilitate the collection of the motor vehicle fuel sales tax;\n(xix) provide to the Commissioner of Agriculture and Consumer Services the name\nand address of the taxpayer businesses licensed by the Commonwealth that\nidentify themselves as subject to regulation by the Board of Agriculture and\nConsumer Services pursuant to § 3.2-5130; (xx) provide to the developer or\nthe economic development authority of a tourism project authorized by §\n58.1-3851.1, upon entering into a written agreement, tax information\nfacilitating the repayment of gap financing; (xxi) provide to the Virginia\nRetirement System and the Department of Human Resource Management, after\nentering into a written agreement, such tax information as may be necessary to\nfacilitate the enforcement of subdivision C 4 of § 9.1-401; (xxii) provide\nto the Department of Medical Assistance Services and the Department of Social\nServices, upon entering into a written agreement, the name, address, social\nsecurity number, email address, dependent information provided pursuant to\nsubdivision B 2 of § 58.1-341.1, number and type of personal exemptions,\ntax-filing status, adjusted gross income, and any additional information\nvoluntarily provided by the taxpayer for disclosure pursuant to subdivisions B 1\nand 2 of § 58.1-341.1, of an individual, or spouse in the case of a married\ntaxpayer filing jointly, who has voluntarily consented to such disclosure for\npurposes of identifying persons who would like to newly enroll in medical\nassistance; (xxiii) provide to the Commissioner of the Department of Motor\nVehicles information sufficient to verify that an applicant for a driver\nprivilege card or permit under § 46.2-328.3 or an applicant for an\nidentification privilege card under § 46.2-345.3 reported income and\ndeductions from Virginia sources, as defined in § 58.1-302, or was claimed\nas a dependent, on an individual income tax return filed with the Commonwealth\nwithin the preceding 12 months; and (xxiv) provide to the Virginia Health\nBenefit Exchange, upon entering into a written agreement, for taxable years\nstarting on January 1, 2023, or as soon thereafter as practicable, as determined\nby the Department of Taxation and the Virginia Health Benefit Exchange, the\nname, address, social security number, email address, dependent information\nprovided pursuant to subdivision B 2 of § 58.1-341.1, number and type of\npersonal exemptions, tax-filing status, adjusted gross income, and any\nadditional information voluntarily provided by the taxpayer for disclosure\npursuant to subdivision B 3 of § 58.1-341.1, of an individual, or spouse in\nthe case of a married taxpayer filing jointly, who has voluntarily consented to\nsuch disclosure for purposes of identifying persons who do not meet the income\neligibility requirements for medical assistance and would like to newly enroll\nin a qualified health plan. The Tax Commissioner is further authorized to enter\ninto written agreements with duly constituted tax officials of other states and\nof the United States for the inspection of tax returns, the making of audits,\nand the exchange of information relating to any tax administered by the\nDepartment of Taxation. Any person to whom tax information is divulged pursuant\nto this section shall be subject to the prohibitions and penalties prescribed\nherein as though he were a tax official.\n\nD. Notwithstanding the provisions of subsection A or B or any other provision of\nthis title, the commissioner of revenue or other assessing official is\nauthorized to (i) provide, upon written request stating the reason for such\nrequest, the chief executive officer of any county or city with information\nfurnished to the commissioner of revenue by the Tax Commissioner relating to the\nname and address of any dealer located within the county or city who paid sales\nand use tax, for the purpose of verifying the local sales and use tax revenues\npayable to the county or city; (ii) provide to the Department of Professional\nand Occupational Regulation for its confidential use the name, address, and\namount of gross receipts of any person, firm or entity subject to a criminal\ninvestigation of an unlawful practice of a profession or occupation administered\nby the Department of Professional and Occupational Regulation, only after the\nDepartment of Professional and Occupational Regulation exhausts all other means\nof obtaining such information; and (iii) provide to any representative of a\ncondominium unit owners’ association, property owners’ association\nor real estate cooperative association, or to the owner of property governed by\nany such association, the names and addresses of parties having a security\ninterest in real property governed by any such association; however, such\ninformation shall be released only upon written request stating the reason for\nsuch request, which reason shall be limited to proposing or opposing changes to\nthe governing documents of the association, and any information received by any\nperson under this subsection shall be used only for the reason stated in the\nwritten request. The treasurer or other local assessing official may require any\nperson requesting information pursuant to clause (iii) of this subsection to pay\nthe reasonable cost of providing such information. Any person to whom tax\ninformation is divulged pursuant to this subsection shall be subject to the\nprohibitions and penalties prescribed herein as though he were a tax official.\n\t\t\tNotwithstanding the provisions of subsection A or B or any other provisions\nof this title, the treasurer or other collector of taxes for a county, city or\ntown is authorized to provide information relating to any motor vehicle, trailer\nor semitrailer obtained by such treasurer or collector in the course of\nperforming his duties to the commissioner of the revenue or other assessing\nofficial for such jurisdiction for use by such commissioner or other official in\nperforming assessments.\n\t\t\tThis section shall not be construed to prohibit a local tax official from\nimprinting or displaying on a motor vehicle local license decal the year, make,\nand model and any other legal identification information about the particular\nmotor vehicle for which that local license decal is assigned.\n\nE. Notwithstanding any other provisions of law, state agencies and any other\nadministrative or regulatory unit of state government shall divulge to the Tax\nCommissioner or his authorized agent, upon written request, the name, address,\nand social security number of a taxpayer, necessary for the performance of the\nCommissioner’s official duties regarding the administration and\nenforcement of laws within the jurisdiction of the Department of Taxation. The\nreceipt of information by the Tax Commissioner or his agent that may be deemed\ntaxpayer information shall not relieve the Commissioner of the obligations under\nthis section.\n\nF. Additionally, it is unlawful for any person to disseminate, publish, or cause\nto be published any confidential tax document that he knows or has reason to\nknow is a confidential tax document. A confidential tax document is any\ncorrespondence, document, or tax return that is prohibited from being divulged\nby subsection A, B, C, or D and includes any document containing information on\nthe transactions, property, income, or business of any person, firm, or\ncorporation that is required to be filed with any state official by §\n58.1-512. This prohibition shall not apply if such confidential tax document has\nbeen divulged or disseminated pursuant to a provision of law authorizing\ndisclosure. Any person violating the provisions of this subsection is guilty of\na Class 1 misdemeanor.\n\nG. Information provided by an accommodations intermediary pursuant to subsection\nF of § 58.1-3826 to the commissioner of the revenue, treasurer, or any\nother local tax or revenue officer or employee of a county, city, or town, or\nany other person to whom such tax information is divulged, shall be confidential\npursuant to subsection A and shall not be divulged to any other department or\nofficial of the locality or any other political subdivision of the Commonwealth.\nSuch information shall be used by such officials only for the purpose of levying\nand collecting retail sales and use tax, transient occupancy tax, and any other\ntaxes imposed on the sale of accommodations.\n\nHISTORY: Code 1950, \u00a7 58-46; 1972, cc. 311, 565; 1974, c. 134; 1978, c. 161;\n1980, c. 49; 1983, c. 372; 1984, cc. 319, 675; 1985, c. 78; 1988, c. 544; 1989,\ncc. 99, 327; 1990, c. 678; 1992, c. 386; 1993, cc. 41, 519; 1994, c. 493; 1995,\nc. 38; 1996, cc. 614, 784, 793, 919, 988; 1997, cc. 517, 705, 787; 2000, cc.\n717, 880, 901; 2001, c. 84; 2002, cc. 64, 747; 2003, cc. 757, 758, 884; 2004,\ncc. 166, 515, 536, 582, 594; 2005, cc. 863, 884; 2006, cc. 31, 159, 590, 780;\n2008, cc. 387, 689, 785; 2010, c. 34; 2012, c. 395; 2013, cc. 29, 163, 230;\n2014, cc. 194, 195, 225; 2015, cc. 38, 247, 730; 2016, cc. 227, 344, 677; 2018,\nc. 40; 2019, cc. 261, 786, 853; 2020, cc. 325, 916, 917, 1227, 1246; 2021, Sp.\nSess. I, cc. 162, 544; 2025, cc. 458, 473.","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}}