                                 CODE OF VIRGINIA

DEPARTMENT MAY DISCLOSE INFORMATION TO INTERNAL REVENUE SERVICES (§ 63.2-1906)

Upon approval of the Department of Health and Human Services, the Department may
disclose to and keep the Internal Revenue Services of the Treasury of the United
States advised of the names of all persons who are under legal obligation to
support any dependent child or dependent children or their custodial parents and
who are not doing so, to the end that the Internal Revenue Services may have
available to it the names of such persons for review in connection with income
tax returns and claims of dependencies made by persons filing income tax
returns.

HISTORY: 1988, c. 906, § 63.1-274.3; 2002, c. 747.