N.Y. Tax Law § 1436: Returns to be secret

§ 1436. Returns to be secret. (a) Except in accordance with proper

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

the treasurer or any officer or employee of Erie County or any person

engaged or retained by such county on an independent contract basis to

divulge or make known in any manner the particulars set forth or

disclosed in any return required under a local law enacted pursuant to

this article. Provided, however, that nothing in this section shall

prohibit the recording officer from making a notation on an instrument

effecting a conveyance indicating the amount of tax paid. No recorded

instrument effecting a conveyance shall be considered a return for

purposes of this section.

(b) The officers charged with the custody of such returns 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

county in any action or proceeding involving the collection of a tax due

under a local law enacted pursuant to this article to which such county

or an officer or employee of such county is a party or a claimant, or on

behalf of any party to any action or proceeding under the provisions of

a local law enacted pursuant to this article when the returns or facts

shown thereby are directly involved in such action or proceeding, in any

of which events the court may require the production of, and may admit

in evidence, so much of said returns or of the facts shown thereby, as

are pertinent to the action or proceeding and no more.

(c) Nothing herein shall be construed to prohibit the delivery to a

grantor or grantee of an instrument effecting a conveyance or the duly

authorized representative of a grantor or grantee of a certified copy of

any return filed in connection with such instrument or to prohibit the

publication of statistics so classified as to prevent the identification

of particular returns and the items thereof, or the inspection by the

legal representatives of such county of the return of any taxpayer who

shall bring action to set aside or review the tax based thereon.

(d) Any officer or employee of such county who willfully violates the

provisions of this section shall be dismissed from office and be

incapable of holding any public office in this state for a period of

five years thereafter.