Ms. Geraldine M. Whiting
Commissioner of the Revenue
2100 Clarendon Boulevard, Suite 200
Arlington, Virginia 22201-5403
Dear Commissioner Whiting,
Your letter to Mr. Dunham regarding the status of the "principal resident representative for the IMF" [IMF PRR] has been referred to me for a reply. You inquired as to the legal authority for exemption of the IMF PRR from personal property taxation on vehicles.
Your office is correct that the provisions of the International Organization Immunities Act, 22 U.S.C. 288 et seq., would not grant sales or personal property tax exemption to such an individual. However, please be advised that the IMF PRR enjoys the privileges and immunities of a diplomatic envoy pursuant to Article V, Section 15(3) of the United States-United Nations Headquarters Agreement, 17 U.S.T. 74, 2319 (a copy of which is attached). Section 15(3) provides the privileges and immunities of a diplomatic envoy to the Principal Resident Representative to a specialized agency of the United Nations. The IMF is a specialized agency of the United Nations, see the enclosed document entitled Annex I. Accordingly, the IMF PRR is accredited as a diplomatic agent and enjoys treaty privileges and immunities, which would include the privilege of exemption from sales taxation and personal property taxation in the Commonwealth of Virginia.
Please let me know if we may be of further assistance.
Very truly yours,
Gilda Brancato
Attorney-Adviser International
Office of the Legal Adviser
Drafted: L/ DL - G Brancato
Cleared: S/CPR - L Dunham
L/DL - S McCreary (subs)
Info: IO/UNP - K Boesel
DS/VTC R Rabens, R Hyams
