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.
Structure Code of Virginia
Chapter 27 - Road Tax on Motor Carriers
§ 58.1-2700.1. Interstate motor carrier road tax
§ 58.1-2700.3. Waiver in emergency situations
§ 58.1-2701. (Contingent expiration date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2701. (Contingent effective date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2702. Exemptions and exceptions
§ 58.1-2704. How amount of fuel used in the Commonwealth ascertained
§ 58.1-2705. Reports of carriers
§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax
§ 58.1-2707. Refunds to motor carriers who give bond
§ 58.1-2708. Inspection of books and records
§ 58.1-2710. Penalty for false statements
§ 58.1-2711. Assistance of Department of Taxation