33 U.S. Code § 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
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