27-57-39 - Exchange of information with other states.
§ 27-57-39. Exchange of information with other states.
The commission may, provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of lubricating oil by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any demographic information it may have relative to distributors of lubricating oil. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Sources: Codes, 1942, § 10078-20; Laws, 1969 Ex Sess, ch. 56, § 20; Laws, 2001, ch. 390, § 3, eff from and after passage (approved Mar. 11, 2001.)