State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter > 58-1-2§ 58.1-2. Reciprocal agreements with other states for collection of taxes.
A. The Governor may enter into reciprocal agreements on behalf of theCommonwealth with the appropriate authorities of any state within the UnitedStates and of the District of Columbia, with respect to the collection of alltaxes imposed by the Commonwealth or any political subdivision thereof.
B. All agreements entered into by the Governor with respect to any method ofcollection as to which provision is expressly made by statute shall conformto the provisions of such statute. As to any other method of collectionappropriate to the powers vested in the Governor by this section, theGovernor may agree to such terms and conditions as in his judgment are bestcalculated to promote the interests of this Commonwealth. Except ashereinabove provided, it is the policy of this Commonwealth to grantreciprocity to another state when such state grants reciprocity to theCommonwealth.
(Code 1950, § 58-27.1; 1962, c. 25; 1984, c. 675.)
