                                 CODE OF VIRGINIA

RECIPROCAL AGREEMENTS WITH OTHER STATES FOR COLLECTION OF TAXES (§ 58.1-2)

A. The Governor may enter into reciprocal agreements on behalf of the
Commonwealth with the appropriate authorities of any state within the United
States and of the District of Columbia, with respect to the collection of all
taxes imposed by the Commonwealth or any political subdivision thereof.

B. All agreements entered into by the Governor with respect to any method of
collection as to which provision is expressly made by statute shall conform to
the provisions of such statute. As to any other method of collection appropriate
to the powers vested in the Governor by this section, the Governor may agree to
such terms and conditions as in his judgment are best calculated to promote the
interests of this Commonwealth. Except as hereinabove provided, it is the policy
of this Commonwealth to grant reciprocity to another state when such state
grants reciprocity to the Commonwealth.

HISTORY: Code 1950, § 58-27.1; 1962, c. 25; 1984, c. 675.