*TITLE 58.1. TAXATION; CHAPTER 1.00:00. GENERAL PROVISIONS OF TITLE 58.1; ARTICLE 1. IN GENERAL

§ 58.1-3. Secrecy of information; penalties

"Except in accordance with a proper judicial order or as otherwise provided by law, the Tax Commissioner or agent, clerk, commissioner of the revenue, treasurer, or any other state or local tax or revenue officer or employee, or any former officer or employee of any of the aforementioned offices shall not divulge any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income or business of any person, firm or corporation."

*Note: This statutory text is given for illustrative purposes only. It may represent only that portion of the statute that FOIA mentions. There may have been legislative changes to the statute as well. Check the most recent, official version of the Virginia Code before relying on any provision seen here.