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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>79596</law_id><section_number>58.1-2712.2</section_number><catch_line>Exchange of information; penalties</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="27">Road Tax on Motor Carriers</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> The Commissioner of the <span class="dictionary">Department</span> is authorized to enter into written agreements with (i) duly constituted tax officials and motor vehicle agencies of other states and countries or provinces of any country that are member <span class="dictionary">jurisdictions</span> of the International Fuel Tax Agreement and (ii) any entity formed by the member <span class="dictionary">jurisdictions</span> of the International Fuel Tax Agreement to administer and conduct the business of such Agreement, to permit the exchange of information in <span class="dictionary">order</span> to facilitate the collection of taxes under such Agreement. <a id="paragraph-285177" class="section-permalink" href="https://vacode.org/58.1-2712.2/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in &#xA7; <a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a>. <a id="paragraph-285178" class="section-permalink" href="https://vacode.org/58.1-2712.2/#B"><i class="fa fa-link"/></a></p></section></text><history>2001, c. 84.</history><metadata></metadata></law>
