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

(a) The Secretary must disclose petroleum product information to a State taxing agency that requests it under (b), only for and only as much as needed to administer State tax laws. (b) Disclosure is allowed only on a written request from the agency head and only to representatives named in that request to inspect or receive the information. Each representative must be an agency employee or legal representative. (c)(1) The Secretary prescribes how, when, and where requests and disclosures occur. (2) Information may be supplied as documents, reproductions, or another method the Secretary finds necessary or appropriate. The Secretary may charge a reasonable fee. (3) A reproduction made under this subsection has the same legal status as the original and, when properly authenticated, is admissible in judicial or administrative proceedings as the original, whether or not the original exists. (d) The Secretary may disclose only if the State has laws that: (1) exempt the information from a State public-disclosure law; or (2) otherwise protect its confidentiality. This does not bar a State officer or employee from sharing information with another State or political-subdivision officer or employee as needed to administer State tax laws. (e) “Petroleum product information” means information about petroleum products transported by vessel and received by the Secretary under section 555 or another legal authority. “State taxing agency” means a State agency, body, commission, or legal representative responsible under State law for administering State tax laws. This section does not define those quoted terms beyond these descriptions. (f) Omitted.