N.Y. Tax Law § 1287: Secrecy of returns and reports

§ 1287. Secrecy of returns and reports. (a) Except in accordance with

proper judicial order or as otherwise provided by law, it shall be

unlawful for the commissioner, any officer or employee of the

department, any person engaged or retained by the department on an

independent contract basis, or any person who in any manner may acquire

knowledge of the contents of a return or report filed with the

commissioner pursuant to this article, to divulge or make known in any

manner any particulars set forth or disclosed in any such return or

report. The officers charged with the custody of such returns and

reports shall not be required to produce any of them or evidence of

anything contained in them in any action or proceeding in any court,

except on behalf of the commissioner in an action or proceeding under

the provisions of this chapter or in any other action or proceeding

involving the collection of a tax due under this chapter to which the

state or the commissioner is a party or a claimant, or on behalf of any

party to any action, proceeding or hearing under the provisions of this

article when the returns, reports or facts shown thereby are directly

involved in such action, proceeding or hearing, in any of which events

the court, or in the case of a hearing, the division of tax appeals may

require the production of, and may admit into evidence, so much of said

returns, reports or of the facts shown thereby, as are pertinent to the

action, proceeding or hearing and no more. The commissioner or the

division of tax appeals may, nevertheless, publish a copy or a summary

of any decision rendered after a hearing required by this article.

Nothing in this section shall be construed to prohibit the delivery to a

person who has filed a return or report or to such person's duly

authorized representative of a certified copy of any return or report

filed in connection with such person's tax. Nor shall anything in this

section be construed to prohibit the publication of statistics so

classified as to prevent the identification of particular returns or

reports and the items thereof, or the inspection by the attorney general

or other legal representatives of the state of the return or report of

any person required to pay the tax who shall bring action to review the

tax based thereon, or against whom an action or proceeding under this

chapter has been recommended by the commissioner or the attorney general

or has been instituted, or the inspection of the returns or reports

required under this article by the comptroller or duly designated

officer or employee of the state department of audit and control, for

purposes of the audit of a refund of any tax paid by a person required

to pay the tax under this article. Provided, further, nothing in this

section shall be construed to prohibit the disclosure, in such manner as

the commissioner deems appropriate, of the names and other appropriate

identifying information of those persons required to pay tax under this

article.

(b) Notwithstanding the provisions of subdivision (a) of this section,

the commissioner may, in his or her discretion, permit the proper

officer of the city or the duly authorized representative of such

officer, to inspect any return filed under this article, or may furnish

to such officer or such officer's authorized representative an abstract

of any such return or supply such person with information concerning an

item contained in any such return, or disclosed by any investigation of

tax liability under this article; but such permission shall be granted

or such information furnished only if the city or the TLC shall have

furnished the commissioner with all information requested by the

commissioner pursuant to this article and shall have permitted the

commissioner or the commissioner's authorized representative to make any

inspection of any records or reports concerning taxicabs, taxicab

owners, agents, HAIL vehicles, HAIL vehicle owners, and HAIL bases filed

with or possessed by such city or the TLC which the commissioner may

have requested from such city or the TLC. Provided, further, that the

commissioner may disclose to the city or the TLC whether or not a person

liable for the tax imposed by this article has paid all of the tax due

under this article as of any given date.

(c) Notwithstanding the provisions of subdivision (a) of this section,

the commissioner, in his or her discretion, may require or permit any or

all persons liable for any tax imposed by this article, to make payment

to banks, banking houses or trust companies designated by the

commissioner and to file returns with such banks, banking houses or

trust companies as agents of the commissioner, in lieu of paying any

such tax directly to the commissioner. However, the commissioner shall

designate only such banks, banking houses or trust companies as are

already designated by the comptroller as depositories pursuant to

section twelve hundred eighty-eight of this article.

(d) Notwithstanding the provisions of subdivision (a) of this section,

the commissioner may permit the secretary of the treasury of the United

States or such secretary's delegate, or the authorized representative of

either such officer, to inspect any return filed under this article, or

may furnish to such officer or such officer's authorized representative

an abstract of any such return or supply such person with information

concerning an item contained in any such return, or disclosed by any

investigation of tax liability under this article, but such permission

shall be granted or such information furnished only if the laws of the

United States grant substantially similar privileges to the commissioner

or officer of this state charged with the administration of the tax

imposed by this article, and only if such information is to be used for

tax purposes only; and provided further the commissioner may furnish to

the commissioner of internal revenue or such commissioner's authorized

representative such returns filed under this article and other tax

information, as such commissioner may consider proper, for use in court

actions or proceedings under the internal revenue code, whether civil or

criminal, where a written request therefor has been made to the

commissioner by the secretary of the treasury of the United States or

such secretary's delegate, provided the laws of the United States grant

substantially similar powers to the secretary of the treasury of the

United States or his or her delegate. Where the commissioner has so

authorized use of returns and other information in such actions or

proceedings, officers and employees of the department may testify in

such actions or proceedings in respect to such returns or other

information.

(e) Returns and reports filed under this article shall be preserved

for three years and thereafter until the commissioner orders them to be

destroyed.

(f) (1) Any officer or employee of the state who willfully violates

the provisions of subdivision (a) of this section shall be dismissed

from office and be incapable of holding any public office for a period

of five years thereafter.

(2) Cross-reference: For criminal penalties, see article thirty-seven

of this chapter.

(g) (1) Notwithstanding the provisions of subdivision (a) of this

section, upon written request from the chairperson of the committee on

ways and means of the United States House of Representatives, the

chairperson of the committee on finance of the United States Senate, or

the chairperson of the joint committee on taxation of the United States

Congress, the commissioner shall furnish such committee with any current

or prior year returns specified in such request that were filed under

this article by the president of the United States, vice-president of

the United States, member of the United States Congress representing New

York state, or any person who served in or was employed by the executive

branch of the government of the United States on the executive staff of

the president, in the executive office of the president, or in an acting

or confirmed capacity in a position subject to confirmation by the

United States senate; or, in New York state: a statewide elected

official, as defined in paragraph (a) of subdivision one of section

seventy-three-a of the public officers law; a state officer or employee,

as defined in subparagraph (i) of paragraph (c) of subdivision one of

such section seventy-three-a; a political party chairperson, as defined

in paragraph (h) of subdivision one of such section seventy-three-a; a

local elected official, as defined in subdivisions one and two of

section eight hundred ten of the general municipal law; a person

appointed, pursuant to law, to serve due to vacancy or otherwise in the

position of a local elected official, as defined in subdivisions one and

two of section eight hundred ten of the general municipal law; a member

of the state legislature; or a judge or justice of the unified court

system; or filed by a partnership, firm, association, corporation,

joint-stock company, trust or similar entity directly or indirectly

controlled by any individual listed in this paragraph, whether by

contract, through ownership or control of a majority interest in such

entity, or otherwise, or filed by a partnership, firm, association,

corporation, joint-stock company, trust or similar entity of which any

individual listed in this paragraph holds ten percent or more of the

voting securities of such entity; provided however that, prior to

furnishing any return, the commissioner shall redact any copy of a

federal return (or portion thereof) attached to, or any information on a

federal return that is reflected on, such return, and any social

security numbers, account numbers and residential address information.

(2) No returns or reports shall be furnished pursuant to this

subdivision unless the chairperson of the requesting committee certifies

in writing that such returns have been requested related to, and in

furtherance of, a legitimate task of the Congress, that the requesting

committee has made a written request to the United States secretary of

the treasury for related federal returns or reports or return or report

information, pursuant to 26 U.S.C. Section 6103(f), and that if such

requested returns are inspected by and/or submitted to another

committee, to the United States House of Representatives, or to the

United States Senate, then such inspection and/or submission shall occur

in a manner consistent with federal law as informed by the requirements

and procedures established in 26 U.S.C. Section 6103(f).