N.Y. Tax Law § 1356: Information sharing

* § 1356. Information sharing. A city having a population of one

million or more imposing a surcharge pursuant to this article shall,

upon request by the commissioner of taxation and finance, provide the

department of taxation and finance with any records in its possession

used or considered in determining whether a covered property, or, in the

case of a residential cooperative property, a residential cooperative

dwelling unit, is not a primary residence. The department of taxation

and finance shall, upon request by such city, provide such city with any

records in its possession contained in any return filed pursuant to

article thirty of this chapter or disclosed by any investigation of tax

liability under such article for the purposes of implementing such

surcharge. Information shared pursuant to this subsection shall not be

subject to disclosure pursuant to article six of the public officers

law.

* NB Repealed June 30, 2031