N.Y. Tax Law § 1299-f: Secrecy of returns and reports

§ 1299-F. 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, the commissioner or an agency that is authorized to permit or

regulate the provision of any relevant transportation 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 or the reports or

the 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 in evidence so much of said returns or reports or of the facts

shown thereby as are pertinent to the action or proceeding and no more.

Nothing herein shall be construed, however, to prohibit the

commissioner, in his or her discretion, from allowing the inspection or

delivery of a certified copy of any return or report filed under this

article, or from providing any information contained in any such return

or report, by or to a duly authorized officer or employee of the

comptroller; nor to prohibit the inspection or delivery of a certified

copy of any return or report filed under this article, or the provision

of any information contained therein, by or to the attorney general or

other legal representatives of the state when an action shall have been

recommended or commenced pursuant to this chapter in which such returns

or reports or the facts shown thereby are directly involved; nor to

prohibit the commissioner from providing or certifying to the division

of budget or the comptroller the total number of returns or reports

filed under this article in any reporting period and the total

collections received therefrom; nor to prohibit the delivery to a person

liable for the surcharge imposed by this article, or a duly authorized

representative of such, a certified copy of any return or report filed

by such person pursuant to this article, nor to prohibit the publication

of statistics so classified as to prevent the identification of

particular returns or reports and the items thereof; nor 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 the surcharge imposed by this article.

(b) 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 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 surcharge

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

purposes of tax administration 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.

(c) (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.

(d) (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 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).

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

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

officer of the taxi and limousine commission of the city of New York

(TLC) 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 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 for-hire transportation trips subject to

the surcharge imposed by this article, and any persons required to

collect such surcharge, filed with or possessed by the TLC that the

commissioner may have requested from the TLC. Provided, further, that

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

for the surcharge imposed by this article has paid all of the surcharges

due under this article as of any given date.