N.Y. Tax Law § 1573: Returns to be confidential

§ 1573. Returns to be confidential. 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

designated community, 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. 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.

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 designated community 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 designated community 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 in this section shall be construed to prohibit the delivery

to a seller or buyer of an instrument effecting a conveyance or the duly

authorized representative of a seller or buyer 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 designated community of the

return of any taxpayer who shall bring action to set aside or review the

tax based thereon.