(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
(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.
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.