N.Y. Tax Law § 1449-oooo: Returns to be secret

* § 1449-oooo. Returns to be secret. 1. 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 the county or

town, including any person engaged or retained 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. 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.

2. 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 or town 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 town 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.

3. 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 or town of the return of any

taxpayer who shall bring action to set aside or review the tax based

thereon.

4. Any officer or employee of such county or town 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.

* NB Repealed December 31, 2050