§555a — Title 33 Navigation and Navigable Waters | U.S. Code

Summary

The Secretary must give petroleum product information to a State taxing agency if the agency's head sends a written request. The information can only be used to run the State's tax laws and only as much as needed. The request must name which agency employees or legal representatives may see or get the information. The Secretary sets how, when, and where the information is provided. It can be given as paper copies or other formats. A reasonable fee may be charged. Copies made under these rules count like the originals in court if properly verified. The Secretary must not share the information unless the State has laws that keep it confidential or exempt it from public records rules. Definitions: “petroleum product information” — information about petroleum moved by ship that the Secretary received under section 555 or another law. “State taxing agency” — a State agency or its legal representative that administers State tax laws.

Title 33, §555a

Navigation and Navigable Waters — Source: USLM XML via OLRC

(a)The Secretary shall disclose petroleum product information to any State taxing agency making a request under subsection (b). Such information shall be disclosed for the purpose of, and only to the extent necessary in, the administration of State tax laws.

(b)Disclosure of information under this section shall be permitted only upon written request by the head of the State taxing agency and only to the representatives of such agency designated in such written request as the individuals who are to inspect or to receive the information on behalf of such agency. Any such representative shall be an employee or legal representative of such agency.

(c)(1)Requests for the disclosure of information under this section, and such disclosure, shall be made in such manner and at such time and place as shall be prescribed by the Secretary.

(2)Information disclosed to any person under this section may be provided in the form of written documents or reproductions of such documents, or by any other mode or means which the Secretary determines necessary or appropriate. A reasonable fee may be prescribed for furnishing such information.

(3)Any reproduction of any document or other matter made in accordance with this subsection shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.

(d)The Secretary shall not disclose information to a State taxing agency of a State under this section unless such State has in effect provisions of law which—

(1)exempt such information from disclosure under a State law requiring agencies of the State to make information available to the public, or

(2)otherwise protect the confidentiality of the information.

(e)For purposes of this section, the term—

(1)“petroleum product information” means information relating to petroleum products transported by vessel which is received by the Secretary (A) under section 555 of this title, or (B) under any other legal authority; and

(2)“State taxing agency” means any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for the administration of State tax laws.

(f)

Editorial Notes

Codification Subsec. (f) of this section amended section 555 of this title.

Statutory Notes and Related Subsidiaries

“Secretary” Defined Secretary means the Secretary of the Army, see section 2201 of this title.

§555a Petroleum Product Information

Summary

Title 33, §555a

Notes & Related Subsidiaries

Editorial Notes

Statutory Notes and Related Subsidiaries

Citations & Metadata