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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>77752</law_id><section_number>58.1-3.2</section_number><catch_line>Attorney General&amp;#8217;s and Tax Commissioner&amp;#8217;s authority to request and share information</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>2.2-3705.7</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="chapter" level="2" order_by="1" identifier="0">General Provisions of Title 58.1</unit><unit label="article" level="3" order_by="1" identifier="1">In General</unit></structure><text>
						<section><p>Notwithstanding the provisions of &#xA7;&#xA0;<a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a>, the <span class="dictionary">Attorney General</span> and the <span class="dictionary">Tax Commissioner</span> are authorized to disclose any information collected by him, or reported or provided to him, on (i) the sales or purchases of cigarettes or other tobacco products, (ii) tax information relating to such sales or purchases, and (iii) tax information relating to sellers and purchasers of cigarettes or other tobacco products, to any federal, state, or local agency, including any agency of another state or local agency thereof, or any national or regional association of federal, state, or local agencies. Such tax information shall include any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income, business or tax returns of any person, firm, or corporation.
		Further, the <span class="dictionary">Attorney General</span> and the <span class="dictionary">Tax Commissioner</span> are authorized to disclose information collected by him, or reported or provided to him, on the sales or purchases of cigarettes or other tobacco products to any tobacco product manufacturer required to establish a qualified escrow fund under &#xA7;&#xA0;<a class="law" title="Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations" href="/3.2-4201/">3.2-4201</a>. Such information provided to any tobacco product manufacturer shall be limited to brands or products of that manufacturer only.</p></section></text><history>2002, cc. 683, 722; 2012, c. 395; 2015, c. 247.</history><metadata></metadata></law>
