33 U.S.C. § 555a: Petroleum product information

Summary

The Secretary must give petroleum product information to a State taxing agency if the agency asks in writing and the information is needed to carry out State tax laws. The written request must come from the agency head and must name the agency employees or legal representatives who may get or view the information. The Secretary decides how, when, and where the information is provided. It can be given as documents, copies, or other formats, and a reasonable fee may be charged. Copies that are properly authenticated count the same as originals and can be used in court or hearings. The Secretary will only share the information with a State that has laws keeping the information confidential or exempting it from public disclosure. State officials may share the information among themselves as needed for tax work. Definitions: "petroleum product information" = information about petroleum moved by vessel received under section 555 or other legal authority; "State taxing agency" = the State agency responsible for administering State tax laws.

Title 33, §555a

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(a)Disclosure to States

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)Requests for disclosure

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)Modes of disclosure

(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)Confidentiality of disclosed information

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.

Nothing in the preceding sentence shall be construed to prohibit the disclosure by an officer or employee of a State of information to another officer or employer of such State (or political subdivision of such State) to the extent necessary in the administration of State tax laws.

(e)Definitions

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)Omitted

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