{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/63.2-1906.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/63.2-1906.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/63.2-1906.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/63.2-1906.html"}],"law_id":87428,"edition_id":1,"section_id":87428,"structure_id":12953,"section_number":"63.2-1906","catch_line":"Department may disclose information to Internal Revenue Services","history":"1988, c. 906, \u00a7 63.1-274.3; 2002, c. 747.","full_text":"Upon approval of the Department of Health and Human Services, the Department may disclose to and keep the Internal Revenue Services of the Treasury of the United States advised of the names of all persons who are under legal obligation to support any dependent child or dependent children or their custodial parents and who are not doing so, to the end that the Internal Revenue Services may have available to it the names of such persons for review in connection with income tax returns and claims of dependencies made by persons filing income tax returns.","order_by":null,"text":{"0":{"id":312983,"text":"Upon approval of the Department of Health and Human Services, the Department may disclose to and keep the Internal Revenue Services of the Treasury of the United States advised of the names of all persons who are under legal obligation to support any dependent child or dependent children or their custodial parents and who are not doing so, to the end that the Internal Revenue Services may have available to it the names of such persons for review in connection with income tax returns and claims of dependencies made by persons filing income tax returns.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12953,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12835,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":272435,"object_type":"structure","relational_id":12953,"identifier":"1","token":"63.2\/V\/19\/1","url":"\/63.2\/V\/19\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12835,"edition_id":1,"name":"Child Support Enforcement","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":12834,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":272433,"object_type":"structure","relational_id":12835,"identifier":"19","token":"63.2\/V\/19","url":"\/63.2\/V\/19\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12834,"edition_id":1,"name":"Administrative Child Support","identifier":"V","label":"subtitle","depth":2,"order_by":1,"parent_id":12789,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":272431,"object_type":"structure","relational_id":12834,"identifier":"V","token":"63.2\/V","url":"\/63.2\/V\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12789,"edition_id":1,"name":"Welfare (Social Services)","identifier":"63.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":270661,"object_type":"structure","relational_id":12789,"identifier":"63.2","token":"63.2","url":"\/63.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54048,"structure_id":12953,"section_number":"63.2-1900","catch_line":"Definitions","url":"\/63.2-1900\/","token":"63.2\/V\/19\/1\/63.2-1900","metadata":false},{"id":75830,"structure_id":12953,"section_number":"63.2-1901","catch_line":"Purpose of chapter; powers and duties of the Department","url":"\/63.2-1901\/","token":"63.2\/V\/19\/1\/63.2-1901","metadata":false},{"id":60563,"structure_id":12953,"section_number":"63.2-1902","catch_line":"Central unit for information and administration; request and receipt of information from other entities and agencies; disclosure of such information","url":"\/63.2-1902\/","token":"63.2\/V\/19\/1\/63.2-1902","metadata":false},{"id":59512,"structure_id":12953,"section_number":"63.2-1903","catch_line":"Authority to issue certain orders; civil penalty","url":"\/63.2-1903\/","token":"63.2\/V\/19\/1\/63.2-1903","metadata":false},{"id":55360,"structure_id":12953,"section_number":"63.2-1904","catch_line":"Administrative support remedies available for individuals not receiving public assistance; fees","url":"\/63.2-1904\/","token":"63.2\/V\/19\/1\/63.2-1904","metadata":false},{"id":66816,"structure_id":12953,"section_number":"63.2-1905","catch_line":"Establishment of State Case Registry","url":"\/63.2-1905\/","token":"63.2\/V\/19\/1\/63.2-1905","metadata":false},{"id":87428,"structure_id":12953,"section_number":"63.2-1906","catch_line":"Department may disclose information to Internal Revenue Services","url":"\/63.2-1906\/","token":"63.2\/V\/19\/1\/63.2-1906","metadata":false},{"id":71535,"structure_id":12953,"section_number":"63.2-1907","catch_line":"Child support enforcement; private contracts","url":"\/63.2-1907\/","token":"63.2\/V\/19\/1\/63.2-1907","metadata":false}],"previous_section":{"id":66816,"structure_id":12953,"section_number":"63.2-1905","catch_line":"Establishment of State Case Registry","url":"\/63.2-1905\/","token":"63.2\/V\/19\/1\/63.2-1905","metadata":false},"next_section":{"id":71535,"structure_id":12953,"section_number":"63.2-1907","catch_line":"Child support enforcement; private contracts","url":"\/63.2-1907\/","token":"63.2\/V\/19\/1\/63.2-1907","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/63.2-1906\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 906 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2002, chapter 747<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":272461,"object_type":"law","relational_id":87428,"identifier":"63.2-1906","token":"63.2\/V\/19\/1\/63.2-1906","url":"\/63.2-1906\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/63.2-1906\/","token":"63.2\/V\/19\/1\/63.2-1906","dublin_core":{"Title":"Department may disclose information to Internal Revenue Services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 63.2-1906","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon approval of the Department of Health and Human Services<\/span>, the Department may disclose to and keep the Internal Revenue Services of the Treasury of the United States advised of the names of all persons who are under legal obligation to support any dependent child<\/span> or dependent children or their custodial parents<\/span> and who are not doing so, to the end that the Internal Revenue Services may have available to it the names of such persons for review in connection with income<\/span> tax returns and claims of dependencies made by persons filing income<\/span> tax returns.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEPARTMENT MAY DISCLOSE INFORMATION TO INTERNAL REVENUE SERVICES (\u00a7 63.2-1906)\n\nUpon approval of the Department of Health and Human Services, the Department may\ndisclose to and keep the Internal Revenue Services of the Treasury of the United\nStates advised of the names of all persons who are under legal obligation to\nsupport any dependent child or dependent children or their custodial parents and\nwho are not doing so, to the end that the Internal Revenue Services may have\navailable to it the names of such persons for review in connection with income\ntax returns and claims of dependencies made by persons filing income tax\nreturns.\n\nHISTORY: 1988, c. 906, \u00a7 63.1-274.3; 2002, c. 747.","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}}