Notwithstanding the provisions of § 58.1-3, the Tax Commissioner is authorized to work and share information with the following agencies to identify employers who fail to properly classify individuals as employees pursuant to the provisions of Chapter 19 (§ 58.1-1900 et seq.) and to enforce the provisions of Chapters 3 (§ 58.1-300 et seq.) and 19: the Department of Labor and Industry, the Virginia Employment Commission, the Department of Small Business and Supplier Diversity, the Department of General Services, the Workers' Compensation Commission, and the Department of Professional and Occupational Regulation. If any such agency has reason to believe that an employer has failed to properly classify individuals as employees in violation of Chapter 19, it shall notify the Department. Except as otherwise provided by law, such agencies shall share with the Department any information that may assist the Department in enforcing the provisions of Chapters 3 and 19.
2020, cc. 681, 682.
Structure Code of Virginia
General Provisions of Title 58.1
§ 58.1-2. Reciprocal agreements with other states for collection of taxes
§ 58.1-3. Secrecy of information; penalties
§ 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
§ 58.1-3.3. Deemed consent to disclosure
§ 58.1-4. Person preparing tax return for another not to disclose information without consent
§ 58.1-5. Persons, etc., engaged in more than one business
§ 58.1-6. Priority of taxes, etc., in distributions
§ 58.1-7. Same; liability of recipient of improper corporate distribution
§ 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
§ 58.1-10. Collection of taxes accrued prior to repeal
§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
§ 58.1-12. Payment of tax by bad check
§ 58.1-13. State taxes to be paid into the general fund
§ 58.1-14. Out-of-state tax collections
§ 58.1-16. Overcollection of tax
§ 58.1-17. Donations to the general fund
§ 58.1-21. No decree for distribution until taxes paid or provided for
§ 58.1-22. Accounts not to be settled until taxes paid or provided for