                                 CODE OF VIRGINIA

SECRECY OF INFORMATION; PENALTIES (§ 58.1-3)

A. Except in accordance with a proper judicial order or as otherwise provided by
law, the Tax Commissioner or agent, clerk, commissioner of the revenue,
treasurer, or any other state or local tax or revenue officer or employee, or
any person to whom tax information is divulged pursuant to this section or §
58.1-512, 58.1-2712.2, or 58.1-3826, or any former officer or employee of any of
the aforementioned offices shall not divulge any information acquired by him in
the performance of his duties with respect to the transactions, property,
including personal property, income or business of any person, firm or
corporation. Such prohibition specifically includes any copy of a federal return
or federal return information required by Virginia law to be attached to or
included in the Virginia return. This prohibition shall apply to any reports,
returns, financial documents or other information filed with the Attorney
General pursuant to the provisions of Article 3 (§ 3.2-4204 et seq.) of Chapter
42 of Title 3.2. Any person violating the provisions of this section is guilty
of a Class 1 misdemeanor. The provisions of this subsection shall not be
applicable, however, to:

   1. Matters required by law to be entered on any public assessment roll or
   book;

   2. Acts performed or words spoken, published, or shared with another agency or
   subdivision of the Commonwealth in the line of duty under state law;

   3. Inquiries and investigations to obtain information as to the process of
   real estate assessments by a duly constituted committee of the General
   Assembly, or when such inquiry or investigation is relevant to its study,
   provided that any such information obtained shall be privileged;

   4. The sales price, date of construction, physical dimensions or
   characteristics of real property, or any information required for building
   permits;

   5. Copies of or information contained in an estate&#8217;s probate tax return,
   filed with the clerk of court pursuant to &#xA7; 58.1-1714, when requested by
   a beneficiary of the estate or an heir at law of the decedent or by the
   commissioner of accounts making a settlement of accounts filed in such estate;

   6. Information regarding nonprofit entities exempt from sales and use tax
   under &#xA7; 58.1-609.11, when requested by the General Assembly or any duly
   constituted committee of the General Assembly;

   7. Reports or information filed with the Attorney General by a Stamping Agent
   pursuant to the provisions of Article 3 (&#xA7; 3.2-4204 et seq.), when such
   reports or information are provided by the Attorney General to a tobacco
   products manufacturer who is required to establish a qualified escrow fund
   pursuant to &#xA7; 3.2-4201 and are limited to the brand families of that
   manufacturer as listed in the Tobacco Directory established pursuant to &#xA7;
   3.2-4206 and are limited to the current or previous two calendar years or in
   any year in which the Attorney General receives Stamping Agent information
   that potentially alters the required escrow deposit of the manufacturer. The
   information shall only be provided in the following manner: the manufacturer
   may make a written request, on a quarterly or yearly basis or when the
   manufacturer is notified by the Attorney General of a potential change in the
   amount of a required escrow deposit, to the Attorney General for a list of the
   Stamping Agents who reported stamping or selling its products and the amount
   reported. The Attorney General shall provide the list within 15 days of
   receipt of the request. If the manufacturer wishes to obtain actual copies of
   the reports the Stamping Agents filed with the Attorney General, it must first
   request them from the Stamping Agents pursuant to subsection C of &#xA7;
   3.2-4209. If the manufacturer does not receive the reports pursuant to
   subsection C of &#xA7; 3.2-4209, the manufacturer may make a written request
   to the Attorney General, including a copy of the prior written request to the
   Stamping Agent and any response received, for copies of any reports not
   received. The Attorney General shall provide copies of the reports within 45
   days of receipt of the request.

B. 1. Nothing contained in this section shall be construed to prohibit the
publication of statistics so classified as to prevent the identification of
particular reports or returns and the items thereof or the publication of
delinquent lists showing the names of taxpayers who are currently delinquent,
together with any relevant information which in the opinion of the Department
may assist in the collection of such delinquent taxes. Notwithstanding any other
provision of this section or other law, the Department, upon request by the
General Assembly or any duly constituted committee of the General Assembly,
shall disclose the total aggregate amount of an income tax deduction or credit
taken by all taxpayers, regardless of (i) how few taxpayers took the deduction
or credit or (ii) any other circumstances. This section shall not be construed
to prohibit a local tax official from disclosing whether a person, firm or
corporation is licensed to do business in that locality and divulging, upon
written request, the name and address of any person, firm or corporation
transacting business under a fictitious name. Additionally, notwithstanding any
other provision of law, the commissioner of revenue is authorized to provide,
upon written request stating the reason for such request, the Tax Commissioner
with information obtained from local tax returns and other information
pertaining to the income, sales and property of any person, firm or corporation
licensed to do business in that locality.

   2. This section shall not prohibit the Department from disclosing whether a
   person, firm, or corporation is registered as a retail sales and use tax
   dealer pursuant to Chapter 6 (&#xA7; 58.1-600 et seq.) or whether a
   certificate of registration number relating to such tax is valid.
   Additionally, notwithstanding any other provision of law, the Department is
   hereby authorized to make available the names and certificate of registration
   numbers of dealers who are currently registered for retail sales and use tax.

   3. This section shall not prohibit the Department from disclosing information
   to nongovernmental entities with which the Department has entered into a
   contract to provide services that assist it in the administration of refund
   processing or other services related to its administration of taxes.

   4. This section shall not prohibit the Department from disclosing information
   to taxpayers regarding whether the taxpayer&#8217;s employer or another person
   or entity required to withhold on behalf of such taxpayer submitted
   withholding records to the Department for a specific taxable year as required
   pursuant to subdivision C 1 of &#xA7; 58.1-478.

   5. This section shall not prohibit the commissioner of the revenue, treasurer,
   director of finance, or other similar local official who collects or
   administers taxes for a county, city, or town from disclosing information to
   nongovernmental entities with which the locality has entered into a contract
   to provide services that assist it in the administration of refund processing
   or other non-audit services related to its administration of taxes. The
   commissioner of the revenue, treasurer, director of finance, or other similar
   local official who collects or administers taxes for a county, city, or town
   shall not disclose information to such entity unless he has obtained a written
   acknowledgement by such entity that the confidentiality and nondisclosure
   obligations of and penalties set forth in subsection A apply to such entity
   and that such entity agrees to abide by such obligations.

C. Notwithstanding the provisions of subsection A or B or any other provision of
this title, the Tax Commissioner is authorized to (i) divulge tax information to
any commissioner of the revenue, director of finance, or other similar 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; (ii)
provide to the Commissioner of the Department of Social Services, upon entering
into a written agreement, the amount of income, filing status, number and type
of dependents, whether a federal earned income tax credit as authorized in
&#xA7; 32 of the Internal Revenue Code and an income tax credit for low-income
taxpayers as authorized in &#xA7; 58.1-339.8 have been claimed, and Forms W-2
and 1099 to facilitate the administration of public assistance or social
services benefits as defined in &#xA7; 63.2-100 or child support services
pursuant to Chapter 19 (&#xA7; 63.2-1900 et seq.) of Title 63.2, or as may be
necessary to facilitate the administration of outreach and enrollment related to
the federal earned income tax credit authorized in &#xA7; 32 of the Internal
Revenue Code and the income tax credit for low-income taxpayers authorized in
&#xA7; 58.1-339.8; (iii) provide to the chief executive officer of the
designated student loan guarantor for the Commonwealth of Virginia, upon written
request, the names and home addresses of those persons identified by the
designated guarantor as having delinquent loans guaranteed by the designated
guarantor; (iv) provide current address information upon request to state
agencies and institutions for their confidential use in facilitating the
collection of accounts receivable, and to the clerk of a circuit or district
court for their confidential use in facilitating the collection of fines,
penalties, and costs imposed in a proceeding in that court; (v) provide to the
Commissioner of the Virginia Employment Commission, after entering into a
written agreement, such tax information as may be necessary to facilitate the
collection of unemployment taxes and overpaid benefits; (vi) provide to the
Virginia Alcoholic Beverage Control Authority, upon entering into a written
agreement, such tax information as may be necessary to facilitate the collection
of state and local taxes and the administration of the alcoholic beverage
control laws; (vii) provide to the Director of the Virginia Lottery such tax
information as may be necessary to identify those lottery ticket retailers who
owe delinquent taxes; (viii) provide to the Department of the Treasury for its
confidential use such tax information as may be necessary to facilitate the
location of owners and holders of unclaimed property, as defined in &#xA7;
55.1-2500; (ix) provide to the State Corporation Commission, upon entering into
a written agreement, such tax information as may be necessary to facilitate the
collection of taxes and fees administered by the Commission; (x) provide to the
Executive Director of the Potomac and Rappahannock Transportation Commission for
his confidential use such tax information as may be necessary to facilitate the
collection of the motor vehicle fuel sales tax; (xi) provide to the Commissioner
of the Department of Agriculture and Consumer Services such tax information as
may be necessary to identify those applicants for registration as a supplier of
charitable gaming supplies who have not filed required returns or who owe
delinquent taxes; (xii) provide to the Department of Housing and Community
Development for its confidential use such tax information as may be necessary to
facilitate the administration of the remaining effective provisions of the
Enterprise Zone Act (&#xA7; 59.1-270 et seq.), and the Enterprise Zone Grant
Program (&#xA7; 59.1-538 et seq.); (xiii) provide current name and address
information to private collectors entering into a written agreement with the Tax
Commissioner, for their confidential use when acting on behalf of the
Commonwealth or any of its political subdivisions; however, the Tax Commissioner
is not authorized to provide such information to a private collector who has
used or disseminated in an unauthorized or prohibited manner any such
information previously provided to such collector; (xiv) provide current name
and address information as to the identity of the wholesale or retail dealer
that affixed a tax stamp to a package of cigarettes to any person who
manufactures or sells at retail or wholesale cigarettes and who may bring an
action for injunction or other equitable relief for violation of Chapter 10.1,
Enforcement of Illegal Sale or Distribution of Cigarettes Act; (xv) provide to
the Commissioner of Labor and Industry, upon entering into a written agreement,
such tax information as may be necessary to facilitate the collection of unpaid
wages under &#xA7; 40.1-29; (xvi) provide to the Director of the Department of
Human Resource Management, upon entering into a written agreement, such tax
information as may be necessary to identify persons receiving workers&#8217;
compensation indemnity benefits who have failed to report earnings as required
by &#xA7; 65.2-712; (xvii) provide to any commissioner of the revenue, director
of finance, or any other officer of any county, city, or town performing any or
all of the duties of a commissioner of the revenue and to any dealer registered
for the collection of the Communications Sales and Use Tax, a list of the names,
business addresses, and dates of registration of all dealers registered for such
tax; (xviii) provide to the Executive Director of the Northern Virginia
Transportation Commission for his confidential use such tax information as may
be necessary to facilitate the collection of the motor vehicle fuel sales tax;
(xix) provide to the Commissioner of Agriculture and Consumer Services the name
and address of the taxpayer businesses licensed by the Commonwealth that
identify themselves as subject to regulation by the Board of Agriculture and
Consumer Services pursuant to &#xA7; 3.2-5130; (xx) provide to the developer or
the economic development authority of a tourism project authorized by &#xA7;
58.1-3851.1, upon entering into a written agreement, tax information
facilitating the repayment of gap financing; (xxi) provide to the Virginia
Retirement System and the Department of Human Resource Management, after
entering into a written agreement, such tax information as may be necessary to
facilitate the enforcement of subdivision C 4 of &#xA7; 9.1-401; (xxii) provide
to the Department of Medical Assistance Services and the Department of Social
Services, upon entering into a written agreement, the name, address, social
security number, email address, dependent information provided pursuant to
subdivision B 2 of &#xA7; 58.1-341.1, number and type of personal exemptions,
tax-filing status, adjusted gross income, and any additional information
voluntarily provided by the taxpayer for disclosure pursuant to subdivisions B 1
and 2 of &#xA7; 58.1-341.1, of an individual, or spouse in the case of a married
taxpayer filing jointly, who has voluntarily consented to such disclosure for
purposes of identifying persons who would like to newly enroll in medical
assistance; (xxiii) provide to the Commissioner of the Department of Motor
Vehicles information sufficient to verify that an applicant for a driver
privilege card or permit under &#xA7; 46.2-328.3 or an applicant for an
identification privilege card under &#xA7; 46.2-345.3 reported income and
deductions from Virginia sources, as defined in &#xA7; 58.1-302, or was claimed
as a dependent, on an individual income tax return filed with the Commonwealth
within the preceding 12 months; and (xxiv) provide to the Virginia Health
Benefit Exchange, upon entering into a written agreement, for taxable years
starting on January 1, 2023, or as soon thereafter as practicable, as determined
by the Department of Taxation and the Virginia Health Benefit Exchange, the
name, address, social security number, email address, dependent information
provided pursuant to subdivision B 2 of &#xA7; 58.1-341.1, number and type of
personal exemptions, tax-filing status, adjusted gross income, and any
additional information voluntarily provided by the taxpayer for disclosure
pursuant to subdivision B 3 of &#xA7; 58.1-341.1, of an individual, or spouse in
the case of a married taxpayer filing jointly, who has voluntarily consented to
such disclosure for purposes of identifying persons who do not meet the income
eligibility requirements for medical assistance and would like to newly enroll
in a qualified health plan. The Tax Commissioner is further authorized to 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 any tax administered by the
Department of Taxation. Any person to whom tax information is divulged pursuant
to this section shall be subject to the prohibitions and penalties prescribed
herein as though he were a tax official.

D. Notwithstanding the provisions of subsection A or B or any other provision of
this title, the commissioner of revenue or other assessing official is
authorized to (i) provide, upon written request stating the reason for such
request, the chief executive officer of any county or city with information
furnished to the commissioner of revenue by the Tax Commissioner relating to the
name and address of any dealer located within the county or city who paid sales
and use tax, for the purpose of verifying the local sales and use tax revenues
payable to the county or city; (ii) provide to the Department of Professional
and Occupational Regulation for its confidential use the name, address, and
amount of gross receipts of any person, firm or entity subject to a criminal
investigation of an unlawful practice of a profession or occupation administered
by the Department of Professional and Occupational Regulation, only after the
Department of Professional and Occupational Regulation exhausts all other means
of obtaining such information; and (iii) provide to any representative of a
condominium unit owners&#8217; association, property owners&#8217; association
or real estate cooperative association, or to the owner of property governed by
any such association, the names and addresses of parties having a security
interest in real property governed by any such association; however, such
information shall be released only upon written request stating the reason for
such request, which reason shall be limited to proposing or opposing changes to
the governing documents of the association, and any information received by any
person under this subsection shall be used only for the reason stated in the
written request. The treasurer or other local assessing official may require any
person requesting information pursuant to clause (iii) of this subsection to pay
the reasonable cost of providing such information. Any person to whom tax
information is divulged pursuant to this subsection shall be subject to the
prohibitions and penalties prescribed herein as though he were a tax official.
			Notwithstanding the provisions of subsection A or B or any other provisions
of this title, the treasurer or other collector of taxes for a county, city or
town is authorized to provide information relating to any motor vehicle, trailer
or semitrailer obtained by such treasurer or collector in the course of
performing his duties to the commissioner of the revenue or other assessing
official for such jurisdiction for use by such commissioner or other official in
performing assessments.
			This section shall not be construed to prohibit a local tax official from
imprinting or displaying on a motor vehicle local license decal the year, make,
and model and any other legal identification information about the particular
motor vehicle for which that local license decal is assigned.

E. Notwithstanding any other provisions of law, state agencies and any other
administrative or regulatory unit of state government shall divulge to the Tax
Commissioner or his authorized agent, upon written request, the name, address,
and social security number of a taxpayer, necessary for the performance of the
Commissioner&#8217;s official duties regarding the administration and
enforcement of laws within the jurisdiction of the Department of Taxation. The
receipt of information by the Tax Commissioner or his agent that may be deemed
taxpayer information shall not relieve the Commissioner of the obligations under
this section.

F. Additionally, it is unlawful for any person to disseminate, publish, or cause
to be published any confidential tax document that he knows or has reason to
know is a confidential tax document. A confidential tax document is any
correspondence, document, or tax return that is prohibited from being divulged
by subsection A, B, C, or D and includes any document containing information on
the transactions, property, income, or business of any person, firm, or
corporation that is required to be filed with any state official by &#xA7;
58.1-512. This prohibition shall not apply if such confidential tax document has
been divulged or disseminated pursuant to a provision of law authorizing
disclosure. Any person violating the provisions of this subsection is guilty of
a Class 1 misdemeanor.

G. Information provided by an accommodations intermediary pursuant to subsection
F of &#xA7; 58.1-3826 to the commissioner of the revenue, treasurer, or any
other local tax or revenue officer or employee of a county, city, or town, or
any other person to whom such tax information is divulged, shall be confidential
pursuant to subsection A and shall not be divulged to any other department or
official of the locality or any other political subdivision of the Commonwealth.
Such information shall be used by such officials only for the purpose of levying
and collecting retail sales and use tax, transient occupancy tax, and any other
taxes imposed on the sale of accommodations.

HISTORY: Code 1950, § 58-46; 1972, cc. 311, 565; 1974, c. 134; 1978, c. 161;
1980, c. 49; 1983, c. 372; 1984, cc. 319, 675; 1985, c. 78; 1988, c. 544; 1989,
cc. 99, 327; 1990, c. 678; 1992, c. 386; 1993, cc. 41, 519; 1994, c. 493; 1995,
c. 38; 1996, cc. 614, 784, 793, 919, 988; 1997, cc. 517, 705, 787; 2000, cc.
717, 880, 901; 2001, c. 84; 2002, cc. 64, 747; 2003, cc. 757, 758, 884; 2004,
cc. 166, 515, 536, 582, 594; 2005, cc. 863, 884; 2006, cc. 31, 159, 590, 780;
2008, cc. 387, 689, 785; 2010, c. 34; 2012, c. 395; 2013, cc. 29, 163, 230;
2014, cc. 194, 195, 225; 2015, cc. 38, 247, 730; 2016, cc. 227, 344, 677; 2018,
c. 40; 2019, cc. 261, 786, 853; 2020, cc. 325, 916, 917, 1227, 1246; 2021, Sp.
Sess. I, cc. 162, 544; 2025, cc. 458, 473.