                                 CODE OF VIRGINIA

TAX COMMISSIONER&#8217;S AUTHORITY TO REQUEST AND SHARE INFORMATION REGARDING
EMPLOYER WORKER RECLASSIFICATION (§ 58.1-3.4)

Notwithstanding the provisions of § 58.1-3, the Tax Commissioner is authorized
to work and share information with the following agencies to identify employers
who fail to properly classify individuals as employees pursuant to the
provisions of Chapter 19 (§ 58.1-1900 et seq.) and to enforce the provisions of
Chapters 3 (§ 58.1-300 et seq.) and 19: the Department of Labor and Industry,
the Virginia Employment Commission, the Department of Small Business and
Supplier Diversity, the Department of General Services, the Workers&#8217;
Compensation Commission, and the Department of Professional and Occupational
Regulation. If any such agency has reason to believe that an employer has failed
to properly classify individuals as employees in violation of Chapter 19, it
shall notify the Department. Except as otherwise provided by law, such agencies
shall share with the Department any information that may assist the Department
in enforcing the provisions of Chapters 3 and 19.

HISTORY: 2020, cc. 681, 682.