N.Y. Tax Law § 21*2: Disclosure of taxpayer information in cases involving abandoned property

* § 21. Disclosure of taxpayer information in cases involving

abandoned property. (a) General. Notwithstanding any provision of law to

the contrary, the commissioner may furnish to the comptroller or duly

designated officer or employee of the state department of audit and

control the name, address and taxpayer identification number of a

taxpayer to whom a refund or reimbursement of tax is owed, together with

the amount of such refund or reimbursement, for the sole purpose of

identifying owners of abandoned property paid to and held by the

comptroller pursuant to section one hundred two of the state finance

law.

(b) Secrecy requirement and penalty for violation. (1) Except in

accordance with a proper judicial order or as otherwise provided by law,

it shall be unlawful for any person to whom the taxpayer information

described in subdivision (a) of this section is disclosed in accordance

with this section to divulge or make known in any manner such taxpayer

information for uses not authorized under this section.

(2) (A) Any officer or employee of the state who willfully violates

the provisions of this subdivision shall be dismissed from office and be

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

five years thereafter.

(B) Cross-reference. For criminal penalties, see article thirty-seven

of this chapter.

* NB There are 2 § 21's