                                 CODE OF VIRGINIA

DISCLOSURE OF INFORMATION; PENALTIES (§ 58.1-2294)

A. The Commissioner may divulge tax information collected in administering this
chapter to the Tax Commissioner, or to any 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. The Commissioner may also divulge to the executive directors of
the Northern Virginia Transportation Commission and the Potomac and Rappahannock
Transportation Commission for their confidential use such tax information as may
be necessary to facilitate the collection of the taxes levied under this
chapter.

B. 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: 2012, cc. 217, 225.