§ 58.1-2712.2. Exchange of information; penalties
A. The Commissioner of the Department is authorized to enter into written agreements with (i) duly constituted tax officials and motor vehicle agencies of other states and countries or provinces of any country that are member jurisdictions of the International Fuel Tax Agreement and (ii) any entity formed by the member jurisdictions of the International Fuel Tax Agreement to administer and conduct the business of such Agreement, to permit the exchange of information in order to facilitate the collection of taxes under such Agreement.
B. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3.
(2001, c. 84.)
Sections: Previous 58.1-2700.3 58.1-2701 58.1-2702 58.1-2703 58.1-2704 58.1-2705 58.1-2706 58.1-2707 58.1-2708 58.1-2709 58.1-2710 58.1-2711 58.1-2712 58.1-2712.1 58.1-2712.2Last modified: April 16, 2009