§ 555a. — Petroleum product information.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 33USC555a]
TITLE 33--NAVIGATION AND NAVIGABLE WATERS
CHAPTER 12--RIVER AND HARBOR IMPROVEMENTS GENERALLY
SUBCHAPTER I--GENERAL PROVISIONS
Sec. 555a. Petroleum product information
(a) Disclosure to States
The Secretary shall disclose petroleum product information to any
State taxing agency making a request under subsection (b) of this
section. 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
(Pub. L. 99-662, title IX, Sec. 919, Nov. 17, 1986, 100 Stat. 4192.)
Codification
Subsec. (f) of this section amended section 555 of this title.
``Secretary'' Defined
Secretary means the Secretary of the Army, see section 2201 of this
title.
