                                 CODE OF VIRGINIA

EXCHANGE OF INFORMATION; PENALTIES (§ 58.1-2203)

A. The Commissioner may, upon request from the officials entrusted with
enforcing the fuels tax laws of any other state, forward to such officials any
information that the Commissioner may have relative to the production,
manufacture, refining, compounding, receipt, sale, use, transportation, or
shipment by any person of such fuel.

B. The Commissioner may enter into written agreements with duly constituted tax
officials of other states and of the United States for the inspection of tax
returns, the making of audits, and the exchange of information relating to taxes
administered by the Department pursuant to this chapter.

C. The Commissioner may divulge tax information to the Tax Commissioner, any
commissioner of the revenue, director of finance or other authorized collector
of county, city, or town taxes who, for the performance of his official duties,
requests the same in writing setting forth the reasons for such request.

D. Any person to whom tax information is divulged pursuant to this section shall
be subject to the prohibitions and penalties prescribed in &#xA7; 58.1-3 as
though that person were a tax official as defined in that section.

HISTORY: 2000, cc. 729, 758.