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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>84365</law_id><section_number>58.1-533</section_number><catch_line>Confidentiality exemption; use of information obtained</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="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="21">Setoff Debt Collection Act</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Notwithstanding &#xA7; <a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a> or any other provision of <span class="dictionary">law</span> prohibiting disclosure by the <span class="dictionary">Department</span> of the contents of <span class="dictionary">taxpayer</span> records or information and notwithstanding any confidentiality <span class="dictionary">statute</span> of any <span class="dictionary">claimant agency</span>, all information exchanged among the <span class="dictionary">Department</span>, <span class="dictionary">claimant agency</span>, and the <span class="dictionary">debtor</span> necessary to accomplish and effectuate the <span class="dictionary">intent</span> of this article shall be lawful. <a id="paragraph-302360" class="section-permalink" href="https://vacode.org/58.1-533/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The information obtained by a <span class="dictionary">claimant agency</span> from the <span class="dictionary">Department</span> in accordance with the exemption allowed by subsection A shall only be used by a <span class="dictionary">claimant agency</span> in the pursuit of its debt collection duties and practices and any person employed by, or formerly employed by, a <span class="dictionary">claimant agency</span> who discloses any such information for any other purpose, except as otherwise allowed by &#xA7; <a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a>, shall be penalized in accordance with the terms of that section. <a id="paragraph-302361" class="section-permalink" href="https://vacode.org/58.1-533/#B"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-19.20; 1981, c. 408; 1982, c. 621; 1984, c. 675.</history><metadata></metadata></law>
