N.Y. Tax Law § 1256: Cooperation by localities

§ 1256. Cooperation by localities. Every city, county and school

district shall cooperate with the state tax commission to enable it to

carry out its duties under articles twenty-eight and twenty-nine of this

chapter. Every such locality shall furnish to such commission those

returns, reports and other information which the tax commission deems

necessary to carry out such duties, except that cities having a

population of one million or more, may, in their discretion, furnish

instead copies of such returns, reports and other information. Such

copies shall be furnished at the tax commission's expense, such expenses

to be charged to the cost of administration. Notwithstanding any other

law to the contrary, the duty to furnish returns, reports and other

information or copies thereof shall apply to those returns and reports

filed under taxes authorized under chapter eight hundred seventy-three

of the laws of nineteen hundred thirty-four, as amended, chapter three

hundred forty-one of the laws of nineteen hundred forty-six, as amended,

article two-B of the general city law and chapter two hundred

seventy-eight of the laws of nineteen hundred forty-seven, as amended,

and to such other information which is relevant to the duties of the tax

commission under such articles twenty-eight and twenty-nine.