                                 CODE OF VIRGINIA

EXCHANGE OF INFORMATION; PENALTIES (§ 58.1-2712.2)

A. The Commissioner of the Department is authorized to enter into written
agreements with (i) duly constituted tax officials and motor vehicle agencies of
other states and countries or provinces of any country that are member
jurisdictions of the International Fuel Tax Agreement and (ii) any entity formed
by the member jurisdictions of the International Fuel Tax Agreement to
administer and conduct the business of such Agreement, to permit the exchange of
information in order to facilitate the collection of taxes under such Agreement.

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.

HISTORY: 2001, c. 84.