A. Except in accordance with a proper judicial order or as otherwise providedby law, the Tax Commissioner or agent, clerk, commissioner of the revenue,treasurer, or any other state or local tax or revenue officer or employee, orany person to whom tax information is divulged pursuant to § 58.1-512 or58.1-2712.2, or any former officer or employee of any of the aforementionedoffices shall not divulge any information acquired by him in the performanceof his duties with respect to the transactions, property, including personalproperty, income or business of any person, firm or corporation. Suchprohibition specifically includes any copy of a federal return or federalreturn information required by Virginia law to be attached to or included inthe Virginia return. This prohibition shall apply to any reports, returns,financial documents or other information filed with the Attorney Generalpursuant to the provisions of Article 3 (§ 3.2-4204 et seq.) of Chapter 42 ofTitle 3.2. Any person violating the provisions of this section shall beguilty of a Class 2 misdemeanor. The provisions of this subsection shall notbe applicable, however, to:
1. Matters required by law to be entered on any public assessment roll orbook;
2. Acts performed or words spoken or published in the line of duty under thelaw;
3. Inquiries and investigations to obtain information as to the process ofreal estate assessments by a duly constituted committee of the GeneralAssembly, 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 orcharacteristics of real property, or any information required for buildingpermits;
5. Copies of or information contained in an estate's probate tax return,filed with the clerk of court pursuant to § 58.1-1714, when requested by abeneficiary of the estate or an heir at law of the decedent;
6. Information regarding nonprofit entities exempt from sales and use taxunder § 58.1-609.11, when requested by the General Assembly or any dulyconstituted committee of the General Assembly.
B. Nothing contained in this section shall be construed to prohibit thepublication of statistics so classified as to prevent the identification ofparticular reports or returns and the items thereof or the publication ofdelinquent lists showing the names of taxpayers who are currently delinquent,together with any relevant information which in the opinion of the Departmentmay assist in the collection of such delinquent taxes. This section shall notbe construed to prohibit a local tax official from disclosing whether aperson, firm or corporation is licensed to do business in that locality anddivulging, upon written request, the name and address of any person, firm orcorporation transacting business under a fictitious name. Additionally,notwithstanding any other provision of law, the commissioner of revenue isauthorized to provide, upon written request stating the reason for suchrequest, the Tax Commissioner with information obtained from local taxreturns and other information pertaining to the income, sales and property ofany person, firm or corporation licensed to do business in that locality.
C. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the Tax Commissioner is authorized to: (i) divulge taxinformation to any commissioner of the revenue, director of finance or othersimilar collector of county, city or town taxes who, for the performance ofhis official duties, requests the same in writing setting forth the reasonsfor such request; (ii) provide to the Commissioner of the Department ofSocial Services, upon written request, information on the amount of income,filing status, number and type of dependents, and whether a federal earnedincome tax credit has been claimed as reported by persons on their stateincome tax returns who have applied for public assistance or social servicesbenefits as defined in § 63.2-100; (iii) provide to the chief executiveofficer of the designated student loan guarantor for the Commonwealth ofVirginia, upon written request, the names and home addresses of those personsidentified by the designated guarantor as having delinquent loans guaranteedby the designated guarantor; (iv) provide current address information uponrequest to state agencies and institutions for their confidential use infacilitating the collection of accounts receivable, and to the clerk of acircuit or district court for their confidential use in facilitating thecollection of fines, penalties and costs imposed in a proceeding in thatcourt; (v) provide to the Commissioner of the Virginia Employment Commission,after entering into a written agreement, such tax information as may benecessary to facilitate the collection of unemployment taxes and overpaidbenefits; (vi) provide to the Alcoholic Beverage Control Board, upon enteringinto a written agreement, such tax information as may be necessary tofacilitate the collection of state and local taxes and the administration ofthe alcoholic beverage control laws; (vii) provide to the Director of theState Lottery Department such tax information as may be necessary to identifythose lottery ticket retailers who owe delinquent taxes; (viii) provide tothe Department of the Treasury for its confidential use such tax informationas may be necessary to facilitate the location of owners and holders ofunclaimed property, as defined in § 55-210.2; (ix) provide to the StateCorporation Commission, upon entering into a written agreement, such taxinformation as may be necessary to facilitate the collection of taxes andfees administered by the Commission; (x) provide to the Executive Director ofthe Potomac and Rappahannock Transportation Commission for his confidentialuse such tax information as may be necessary to facilitate the collection ofthe motor vehicle fuel sales tax; (xi) provide to the Commissioner of theDepartment of Agriculture and Consumer Services such tax information as maybe necessary to identify those applicants for registration as a supplier ofcharitable gaming supplies who have not filed required returns or who owedelinquent taxes; (xii) provide to the Department of Housing and CommunityDevelopment for its confidential use such tax information as may be necessaryto facilitate the administration of the remaining effective provisions of theEnterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone GrantProgram (§ 59.1-538 et seq.); (xiii) provide current name and addressinformation to private collectors entering into a written agreement with theTax Commissioner, for their confidential use when acting on behalf of theCommonwealth or any of its political subdivisions; however, the TaxCommissioner is not authorized to provide such information to a privatecollector who has used or disseminated in an unauthorized or prohibitedmanner any such information previously provided to such collector; (xiv)provide current name and address information as to the identity of thewholesale or retail dealer that affixed a tax stamp to a package ofcigarettes to any person who manufactures or sells at retail or wholesalecigarettes and who may bring an action for injunction or other equitablerelief for violation of Chapter 10.1, Enforcement of Illegal Sale orDistribution of Cigarettes Act; (xv) provide to the Commissioner of Labor andIndustry, upon entering into a written agreement, such tax information as maybe necessary to facilitate the collection of unpaid wages under § 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 benecessary to identify persons receiving workers' compensation indemnitybenefits who have failed to report earnings as required by § 65.2-712; (xvii)provide to any commissioner of the revenue, director of finance, or any otherofficer of any county, city, or town performing any or all of the duties of acommissioner of the revenue and to any dealer registered for the collectionof the Communications Sales and Use Tax, a list of the names, businessaddresses, and dates of registration of all dealers registered for such tax;and (xviii) provide to the Executive Director of the Northern VirginiaTransportation Commission for his confidential use such tax information asmay be necessary to facilitate the collection of the motor vehicle fuel salestax. The Tax Commissioner is further authorized to enter into writtenagreements with duly constituted tax officials of other states and of theUnited States for the inspection of tax returns, the making of audits, andthe exchange of information relating to any tax administered by theDepartment of Taxation. Any person to whom tax information is divulgedpursuant to this section shall be subject to the prohibitions and penaltiesprescribed herein as though he were a tax official.
D. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the commissioner of revenue or other assessing official isauthorized to (i) provide, upon written request stating the reason for suchrequest, the chief executive officer of any county or city with informationfurnished to the commissioner of revenue by the Tax Commissioner relating tothe name and address of any dealer located within the county or city who paidsales and use tax, for the purpose of verifying the local sales and use taxrevenues payable to the county or city; (ii) provide to the Department ofProfessional and Occupational Regulation for its confidential use the name,address, and amount of gross receipts of any person, firm or entity subjectto a criminal investigation of an unlawful practice of a profession oroccupation administered by the Department of Professional and OccupationalRegulation, only after the Department of Professional and OccupationalRegulation exhausts all other means of obtaining such information; and (iii)provide to any representative of a condominium unit owners' association,property owners' association or real estate cooperative association, or tothe owner of property governed by any such association, the names andaddresses of parties having a security interest in real property governed byany such association; however, such information shall be released only uponwritten request stating the reason for such request, which reason shall belimited to proposing or opposing changes to the governing documents of theassociation, and any information received by any person under this subsectionshall be used only for the reason stated in the written request. Thetreasurer or other local assessing official may require any person requestinginformation pursuant to clause (iii) of this subsection to pay the reasonablecost of providing such information. Any person to whom tax information isdivulged pursuant to this subsection shall be subject to the prohibitions andpenalties prescribed herein as though he were a tax official.
Notwithstanding the provisions of subsection A or B or any other provisionsof this title, the treasurer or other collector of taxes for a county, cityor town is authorized to provide information relating to any motor vehicle,trailer or semitrailer obtained by such treasurer or collector in the courseof performing his duties to the commissioner of the revenue or otherassessing official for such jurisdiction for use by such commissioner orother official in performing assessments.
This section shall not be construed to prohibit a local tax official fromimprinting or displaying on a motor vehicle local license decal the year,make, and model and any other legal identification information about theparticular motor vehicle for which that local license decal is assigned.
E. Notwithstanding any other provisions of law, state agencies and any otheradministrative or regulatory unit of state government shall divulge to theTax Commissioner or his authorized agent, upon written request, the name,address, and social security number of a taxpayer, necessary for theperformance of the Commissioner's official duties regarding theadministration and enforcement of laws within the jurisdiction of theDepartment of Taxation. The receipt of information by the Tax Commissioner orhis agent which may be deemed taxpayer information shall not relieve theCommissioner of the obligations under this section.
F. Additionally, it shall be unlawful for any person to disseminate, publish,or cause to be published any confidential tax document which he knows or hasreason to know is a confidential tax document. A confidential tax document isany correspondence, document, or tax return that is prohibited from beingdivulged by subsection A, B, C, or D of this section and includes anydocument containing information on the transactions, property, income, orbusiness of any person, firm, or corporation that is required to be filedwith any state official by § 58.1-512. This prohibition shall not apply ifsuch confidential tax document has been divulged or disseminated pursuant toa provision of law authorizing disclosure. Any person violating theprovisions of this subsection shall be guilty of a Class 2 misdemeanor.
(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.)
A. Except in accordance with a proper judicial order or as otherwise providedby law, the Tax Commissioner or agent, clerk, commissioner of the revenue,treasurer, or any other state or local tax or revenue officer or employee, orany person to whom tax information is divulged pursuant to § 58.1-512 or58.1-2712.2, or any former officer or employee of any of the aforementionedoffices shall not divulge any information acquired by him in the performanceof his duties with respect to the transactions, property, including personalproperty, income or business of any person, firm or corporation. Suchprohibition specifically includes any copy of a federal return or federalreturn information required by Virginia law to be attached to or included inthe Virginia return. This prohibition shall apply to any reports, returns,financial documents or other information filed with the Attorney Generalpursuant to the provisions of Article 3 (§ 3.2-4204 et seq.) of Chapter 42 ofTitle 3.2. Any person violating the provisions of this section shall beguilty of a Class 2 misdemeanor. The provisions of this subsection shall notbe applicable, however, to:
1. Matters required by law to be entered on any public assessment roll orbook;
2. Acts performed or words spoken or published in the line of duty under thelaw;
3. Inquiries and investigations to obtain information as to the process ofreal estate assessments by a duly constituted committee of the GeneralAssembly, 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 orcharacteristics of real property, or any information required for buildingpermits;
5. Copies of or information contained in an estate's probate tax return,filed with the clerk of court pursuant to § 58.1-1714, when requested by abeneficiary of the estate or an heir at law of the decedent;
6. Information regarding nonprofit entities exempt from sales and use taxunder § 58.1-609.11, when requested by the General Assembly or any dulyconstituted committee of the General Assembly.
B. Nothing contained in this section shall be construed to prohibit thepublication of statistics so classified as to prevent the identification ofparticular reports or returns and the items thereof or the publication ofdelinquent lists showing the names of taxpayers who are currently delinquent,together with any relevant information which in the opinion of the Departmentmay assist in the collection of such delinquent taxes. This section shall notbe construed to prohibit a local tax official from disclosing whether aperson, firm or corporation is licensed to do business in that locality anddivulging, upon written request, the name and address of any person, firm orcorporation transacting business under a fictitious name. Additionally,notwithstanding any other provision of law, the commissioner of revenue isauthorized to provide, upon written request stating the reason for suchrequest, the Tax Commissioner with information obtained from local taxreturns and other information pertaining to the income, sales and property ofany person, firm or corporation licensed to do business in that locality.
C. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the Tax Commissioner is authorized to: (i) divulge taxinformation to any commissioner of the revenue, director of finance or othersimilar collector of county, city or town taxes who, for the performance ofhis official duties, requests the same in writing setting forth the reasonsfor such request; (ii) provide to the Commissioner of the Department ofSocial Services, upon written request, information on the amount of income,filing status, number and type of dependents, and whether a federal earnedincome tax credit has been claimed as reported by persons on their stateincome tax returns who have applied for public assistance or social servicesbenefits as defined in § 63.2-100; (iii) provide to the chief executiveofficer of the designated student loan guarantor for the Commonwealth ofVirginia, upon written request, the names and home addresses of those personsidentified by the designated guarantor as having delinquent loans guaranteedby the designated guarantor; (iv) provide current address information uponrequest to state agencies and institutions for their confidential use infacilitating the collection of accounts receivable, and to the clerk of acircuit or district court for their confidential use in facilitating thecollection of fines, penalties and costs imposed in a proceeding in thatcourt; (v) provide to the Commissioner of the Virginia Employment Commission,after entering into a written agreement, such tax information as may benecessary to facilitate the collection of unemployment taxes and overpaidbenefits; (vi) provide to the Alcoholic Beverage Control Board, upon enteringinto a written agreement, such tax information as may be necessary tofacilitate the collection of state and local taxes and the administration ofthe alcoholic beverage control laws; (vii) provide to the Director of theState Lottery Department such tax information as may be necessary to identifythose lottery ticket retailers who owe delinquent taxes; (viii) provide tothe Department of the Treasury for its confidential use such tax informationas may be necessary to facilitate the location of owners and holders ofunclaimed property, as defined in § 55-210.2; (ix) provide to the StateCorporation Commission, upon entering into a written agreement, such taxinformation as may be necessary to facilitate the collection of taxes andfees administered by the Commission; (x) provide to the Executive Director ofthe Potomac and Rappahannock Transportation Commission for his confidentialuse such tax information as may be necessary to facilitate the collection ofthe motor vehicle fuel sales tax; (xi) provide to the Commissioner of theDepartment of Agriculture and Consumer Services such tax information as maybe necessary to identify those applicants for registration as a supplier ofcharitable gaming supplies who have not filed required returns or who owedelinquent taxes; (xii) provide to the Department of Housing and CommunityDevelopment for its confidential use such tax information as may be necessaryto facilitate the administration of the remaining effective provisions of theEnterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone GrantProgram (§ 59.1-538 et seq.); (xiii) provide current name and addressinformation to private collectors entering into a written agreement with theTax Commissioner, for their confidential use when acting on behalf of theCommonwealth or any of its political subdivisions; however, the TaxCommissioner is not authorized to provide such information to a privatecollector who has used or disseminated in an unauthorized or prohibitedmanner any such information previously provided to such collector; (xiv)provide current name and address information as to the identity of thewholesale or retail dealer that affixed a tax stamp to a package ofcigarettes to any person who manufactures or sells at retail or wholesalecigarettes and who may bring an action for injunction or other equitablerelief for violation of Chapter 10.1, Enforcement of Illegal Sale orDistribution of Cigarettes Act; (xv) provide to the Commissioner of Labor andIndustry, upon entering into a written agreement, such tax information as maybe necessary to facilitate the collection of unpaid wages under § 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 benecessary to identify persons receiving workers' compensation indemnitybenefits who have failed to report earnings as required by § 65.2-712; (xvii)provide to any commissioner of the revenue, director of finance, or any otherofficer of any county, city, or town performing any or all of the duties of acommissioner of the revenue and to any dealer registered for the collectionof the Communications Sales and Use Tax, a list of the names, businessaddresses, and dates of registration of all dealers registered for such tax;and (xviii) provide to the Executive Director of the Northern VirginiaTransportation Commission for his confidential use such tax information asmay be necessary to facilitate the collection of the motor vehicle fuel salestax. The Tax Commissioner is further authorized to enter into writtenagreements with duly constituted tax officials of other states and of theUnited States for the inspection of tax returns, the making of audits, andthe exchange of information relating to any tax administered by theDepartment of Taxation. Any person to whom tax information is divulgedpursuant to this section shall be subject to the prohibitions and penaltiesprescribed herein as though he were a tax official.
D. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the commissioner of revenue or other assessing official isauthorized to (i) provide, upon written request stating the reason for suchrequest, the chief executive officer of any county or city with informationfurnished to the commissioner of revenue by the Tax Commissioner relating tothe name and address of any dealer located within the county or city who paidsales and use tax, for the purpose of verifying the local sales and use taxrevenues payable to the county or city; (ii) provide to the Department ofProfessional and Occupational Regulation for its confidential use the name,address, and amount of gross receipts of any person, firm or entity subjectto a criminal investigation of an unlawful practice of a profession oroccupation administered by the Department of Professional and OccupationalRegulation, only after the Department of Professional and OccupationalRegulation exhausts all other means of obtaining such information; and (iii)provide to any representative of a condominium unit owners' association,property owners' association or real estate cooperative association, or tothe owner of property governed by any such association, the names andaddresses of parties having a security interest in real property governed byany such association; however, such information shall be released only uponwritten request stating the reason for such request, which reason shall belimited to proposing or opposing changes to the governing documents of theassociation, and any information received by any person under this subsectionshall be used only for the reason stated in the written request. Thetreasurer or other local assessing official may require any person requestinginformation pursuant to clause (iii) of this subsection to pay the reasonablecost of providing such information. Any person to whom tax information isdivulged pursuant to this subsection shall be subject to the prohibitions andpenalties prescribed herein as though he were a tax official.
Notwithstanding the provisions of subsection A or B or any other provisionsof this title, the treasurer or other collector of taxes for a county, cityor town is authorized to provide information relating to any motor vehicle,trailer or semitrailer obtained by such treasurer or collector in the courseof performing his duties to the commissioner of the revenue or otherassessing official for such jurisdiction for use by such commissioner orother official in performing assessments.
This section shall not be construed to prohibit a local tax official fromimprinting or displaying on a motor vehicle local license decal the year,make, and model and any other legal identification information about theparticular motor vehicle for which that local license decal is assigned.
E. Notwithstanding any other provisions of law, state agencies and any otheradministrative or regulatory unit of state government shall divulge to theTax Commissioner or his authorized agent, upon written request, the name,address, and social security number of a taxpayer, necessary for theperformance of the Commissioner's official duties regarding theadministration and enforcement of laws within the jurisdiction of theDepartment of Taxation. The receipt of information by the Tax Commissioner orhis agent which may be deemed taxpayer information shall not relieve theCommissioner of the obligations under this section.
F. Additionally, it shall be unlawful for any person to disseminate, publish,or cause to be published any confidential tax document which he knows or hasreason to know is a confidential tax document. A confidential tax document isany correspondence, document, or tax return that is prohibited from beingdivulged by subsection A, B, C, or D of this section and includes anydocument containing information on the transactions, property, income, orbusiness of any person, firm, or corporation that is required to be filedwith any state official by § 58.1-512. This prohibition shall not apply ifsuch confidential tax document has been divulged or disseminated pursuant toa provision of law authorizing disclosure. Any person violating theprovisions of this subsection shall be guilty of a Class 2 misdemeanor.
(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.)
A. Except in accordance with a proper judicial order or as otherwise providedby law, the Tax Commissioner or agent, clerk, commissioner of the revenue,treasurer, or any other state or local tax or revenue officer or employee, orany person to whom tax information is divulged pursuant to § 58.1-512 or58.1-2712.2, or any former officer or employee of any of the aforementionedoffices shall not divulge any information acquired by him in the performanceof his duties with respect to the transactions, property, including personalproperty, income or business of any person, firm or corporation. Suchprohibition specifically includes any copy of a federal return or federalreturn information required by Virginia law to be attached to or included inthe Virginia return. This prohibition shall apply to any reports, returns,financial documents or other information filed with the Attorney Generalpursuant to the provisions of Article 3 (§ 3.2-4204 et seq.) of Chapter 42 ofTitle 3.2. Any person violating the provisions of this section shall beguilty of a Class 2 misdemeanor. The provisions of this subsection shall notbe applicable, however, to:
1. Matters required by law to be entered on any public assessment roll orbook;
2. Acts performed or words spoken or published in the line of duty under thelaw;
3. Inquiries and investigations to obtain information as to the process ofreal estate assessments by a duly constituted committee of the GeneralAssembly, 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 orcharacteristics of real property, or any information required for buildingpermits;
5. Copies of or information contained in an estate's probate tax return,filed with the clerk of court pursuant to § 58.1-1714, when requested by abeneficiary of the estate or an heir at law of the decedent;
6. Information regarding nonprofit entities exempt from sales and use taxunder § 58.1-609.11, when requested by the General Assembly or any dulyconstituted committee of the General Assembly.
B. Nothing contained in this section shall be construed to prohibit thepublication of statistics so classified as to prevent the identification ofparticular reports or returns and the items thereof or the publication ofdelinquent lists showing the names of taxpayers who are currently delinquent,together with any relevant information which in the opinion of the Departmentmay assist in the collection of such delinquent taxes. This section shall notbe construed to prohibit a local tax official from disclosing whether aperson, firm or corporation is licensed to do business in that locality anddivulging, upon written request, the name and address of any person, firm orcorporation transacting business under a fictitious name. Additionally,notwithstanding any other provision of law, the commissioner of revenue isauthorized to provide, upon written request stating the reason for suchrequest, the Tax Commissioner with information obtained from local taxreturns and other information pertaining to the income, sales and property ofany person, firm or corporation licensed to do business in that locality.
C. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the Tax Commissioner is authorized to: (i) divulge taxinformation to any commissioner of the revenue, director of finance or othersimilar collector of county, city or town taxes who, for the performance ofhis official duties, requests the same in writing setting forth the reasonsfor such request; (ii) provide to the Commissioner of the Department ofSocial Services, upon written request, information on the amount of income,filing status, number and type of dependents, and whether a federal earnedincome tax credit has been claimed as reported by persons on their stateincome tax returns who have applied for public assistance or social servicesbenefits as defined in § 63.2-100; (iii) provide to the chief executiveofficer of the designated student loan guarantor for the Commonwealth ofVirginia, upon written request, the names and home addresses of those personsidentified by the designated guarantor as having delinquent loans guaranteedby the designated guarantor; (iv) provide current address information uponrequest to state agencies and institutions for their confidential use infacilitating the collection of accounts receivable, and to the clerk of acircuit or district court for their confidential use in facilitating thecollection of fines, penalties and costs imposed in a proceeding in thatcourt; (v) provide to the Commissioner of the Virginia Employment Commission,after entering into a written agreement, such tax information as may benecessary to facilitate the collection of unemployment taxes and overpaidbenefits; (vi) provide to the Alcoholic Beverage Control Board, upon enteringinto a written agreement, such tax information as may be necessary tofacilitate the collection of state and local taxes and the administration ofthe alcoholic beverage control laws; (vii) provide to the Director of theState Lottery Department such tax information as may be necessary to identifythose lottery ticket retailers who owe delinquent taxes; (viii) provide tothe Department of the Treasury for its confidential use such tax informationas may be necessary to facilitate the location of owners and holders ofunclaimed property, as defined in § 55-210.2; (ix) provide to the StateCorporation Commission, upon entering into a written agreement, such taxinformation as may be necessary to facilitate the collection of taxes andfees administered by the Commission; (x) provide to the Executive Director ofthe Potomac and Rappahannock Transportation Commission for his confidentialuse such tax information as may be necessary to facilitate the collection ofthe motor vehicle fuel sales tax; (xi) provide to the Commissioner of theDepartment of Agriculture and Consumer Services such tax information as maybe necessary to identify those applicants for registration as a supplier ofcharitable gaming supplies who have not filed required returns or who owedelinquent taxes; (xii) provide to the Department of Housing and CommunityDevelopment for its confidential use such tax information as may be necessaryto facilitate the administration of the remaining effective provisions of theEnterprise Zone Act (§ 59.1-270 et seq.), and the Enterprise Zone GrantProgram (§ 59.1-538 et seq.); (xiii) provide current name and addressinformation to private collectors entering into a written agreement with theTax Commissioner, for their confidential use when acting on behalf of theCommonwealth or any of its political subdivisions; however, the TaxCommissioner is not authorized to provide such information to a privatecollector who has used or disseminated in an unauthorized or prohibitedmanner any such information previously provided to such collector; (xiv)provide current name and address information as to the identity of thewholesale or retail dealer that affixed a tax stamp to a package ofcigarettes to any person who manufactures or sells at retail or wholesalecigarettes and who may bring an action for injunction or other equitablerelief for violation of Chapter 10.1, Enforcement of Illegal Sale orDistribution of Cigarettes Act; (xv) provide to the Commissioner of Labor andIndustry, upon entering into a written agreement, such tax information as maybe necessary to facilitate the collection of unpaid wages under § 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 benecessary to identify persons receiving workers' compensation indemnitybenefits who have failed to report earnings as required by § 65.2-712; (xvii)provide to any commissioner of the revenue, director of finance, or any otherofficer of any county, city, or town performing any or all of the duties of acommissioner of the revenue and to any dealer registered for the collectionof the Communications Sales and Use Tax, a list of the names, businessaddresses, and dates of registration of all dealers registered for such tax;and (xviii) provide to the Executive Director of the Northern VirginiaTransportation Commission for his confidential use such tax information asmay be necessary to facilitate the collection of the motor vehicle fuel salestax. The Tax Commissioner is further authorized to enter into writtenagreements with duly constituted tax officials of other states and of theUnited States for the inspection of tax returns, the making of audits, andthe exchange of information relating to any tax administered by theDepartment of Taxation. Any person to whom tax information is divulgedpursuant to this section shall be subject to the prohibitions and penaltiesprescribed herein as though he were a tax official.
D. Notwithstanding the provisions of subsection A or B or any other provisionof this title, the commissioner of revenue or other assessing official isauthorized to (i) provide, upon written request stating the reason for suchrequest, the chief executive officer of any county or city with informationfurnished to the commissioner of revenue by the Tax Commissioner relating tothe name and address of any dealer located within the county or city who paidsales and use tax, for the purpose of verifying the local sales and use taxrevenues payable to the county or city; (ii) provide to the Department ofProfessional and Occupational Regulation for its confidential use the name,address, and amount of gross receipts of any person, firm or entity subjectto a criminal investigation of an unlawful practice of a profession oroccupation administered by the Department of Professional and OccupationalRegulation, only after the Department of Professional and OccupationalRegulation exhausts all other means of obtaining such information; and (iii)provide to any representative of a condominium unit owners' association,property owners' association or real estate cooperative association, or tothe owner of property governed by any such association, the names andaddresses of parties having a security interest in real property governed byany such association; however, such information shall be released only uponwritten request stating the reason for such request, which reason shall belimited to proposing or opposing changes to the governing documents of theassociation, and any information received by any person under this subsectionshall be used only for the reason stated in the written request. Thetreasurer or other local assessing official may require any person requestinginformation pursuant to clause (iii) of this subsection to pay the reasonablecost of providing such information. Any person to whom tax information isdivulged pursuant to this subsection shall be subject to the prohibitions andpenalties prescribed herein as though he were a tax official.
Notwithstanding the provisions of subsection A or B or any other provisionsof this title, the treasurer or other collector of taxes for a county, cityor town is authorized to provide information relating to any motor vehicle,trailer or semitrailer obtained by such treasurer or collector in the courseof performing his duties to the commissioner of the revenue or otherassessing official for such jurisdiction for use by such commissioner orother official in performing assessments.
This section shall not be construed to prohibit a local tax official fromimprinting or displaying on a motor vehicle local license decal the year,make, and model and any other legal identification information about theparticular motor vehicle for which that local license decal is assigned.
E. Notwithstanding any other provisions of law, state agencies and any otheradministrative or regulatory unit of state government shall divulge to theTax Commissioner or his authorized agent, upon written request, the name,address, and social security number of a taxpayer, necessary for theperformance of the Commissioner's official duties regarding theadministration and enforcement of laws within the jurisdiction of theDepartment of Taxation. The receipt of information by the Tax Commissioner orhis agent which may be deemed taxpayer information shall not relieve theCommissioner of the obligations under this section.
F. Additionally, it shall be unlawful for any person to disseminate, publish,or cause to be published any confidential tax document which he knows or hasreason to know is a confidential tax document. A confidential tax document isany correspondence, document, or tax return that is prohibited from beingdivulged by subsection A, B, C, or D of this section and includes anydocument containing information on the transactions, property, income, orbusiness of any person, firm, or corporation that is required to be filedwith any state official by § 58.1-512. This prohibition shall not apply ifsuch confidential tax document has been divulged or disseminated pursuant toa provision of law authorizing disclosure. Any person violating theprovisions of this subsection shall be guilty of a Class 2 misdemeanor.
(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.)
