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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60759</law_id><section_number>58.1-3.4</section_number><catch_line>Tax Commissioner&amp;#8217;s authority to request and share information regarding employer worker reclassification</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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">Tax Commissioner</span> is authorized to work and share information with the following agencies to identify employers who fail to properly classify individuals as employees pursuant to the provisions of Chapter 19 (&#xA7;&#xA0;<a class="law" title="Classification of employees" href="/58.1-1900/">58.1-1900</a> et seq.) and to enforce the provisions of Chapters 3 (&#xA7;&#xA0;<a class="law" title="Incomes not subject to local taxation" href="/58.1-300/">58.1-300</a> et seq.) and 19: the <span class="dictionary">Department</span> of Labor and Industry, the Virginia Employment Commission, the <span class="dictionary">Department</span> of Small Business and Supplier Diversity, the <span class="dictionary">Department</span> of General Services, the Workers&#x2019; Compensation Commission, and the <span class="dictionary">Department</span> of Professional and Occupational Regulation. If any such agency has reason to believe that an employer has failed to properly classify individuals as employees in violation of Chapter 19, it shall notify the <span class="dictionary">Department</span>. Except as otherwise provided by <span class="dictionary">law</span>, such agencies shall share with the <span class="dictionary">Department</span> any information that may assist the <span class="dictionary">Department</span> in enforcing the provisions of Chapters 3 and 19.</p></section></text><history>2020, cc. 681, 682.</history><metadata></metadata></law>
