N.Y. Tax Law § 499: Returns to be secret

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

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

for the commissioner, any officer or employee of the department, or any

person engaged or retained by such department on an independent contract

basis or any other person who in any manner may acquire knowledge of the

contents of a return or report filed pursuant to this article to divulge

or make known in any manner the contents or any other information

relating to the business of a registrant contained in any return or

report required under this article. The officers charged with the

custody of such returns or reports 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 state, the state

department of health, the state department of education or the

commissioner in an action or proceeding under the provisions of this

chapter or on behalf of the state or the commissioner in any other

action or proceeding involving the collection of a tax due under this

chapter to which the state or the commissioner is a party or a claimant

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

provisions of this article, when the returns or the reports or the 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 reports or of the facts shown

thereby as are pertinent to the action or proceeding and no more.

Nothing herein shall be construed to prohibit the commissioner, in his

or her discretion, from allowing the inspection or delivery of a

certified copy of any return or report filed under this article, or from

providing any information contained in any such return or report, by or

to a duly authorized officer or employee of the state department of

health or the state department of education; nor to prohibit the

inspection or delivery of a certified copy of any return or report filed

under this article, or the provision of any information contained

therein, by or to the attorney general or other legal representatives of

the state when an action shall have been recommended or commenced

pursuant to this chapter in which such returns or reports or the facts

shown thereby are directly involved; nor to prohibit the commissioner

from providing or certifying to the division of budget or the

comptroller the total number of returns or reports filed under this

article in any reporting period and the total collections received

therefrom; nor to prohibit the inspection of the returns or reports

required under this article by the comptroller or duly designated

officer or employee of the state department of audit and control, for

purposes of the audit of a refund of any tax paid by a registrant or

other person under this article; nor to prohibit the delivery to a

registrant, or a duly authorized representative of such registrant, a

certified copy of any return or report filed by such registrant pursuant

to this article, nor to prohibit the publication of statistics so

classified as to prevent the identification of particular returns or

reports and the items thereof.

(a-1) Cooperation with investigations by certain committees of the

United States Congress. (1) Notwithstanding the provisions of

subdivision (a) of this section, upon written request from the

chairperson of the committee on ways and means of the United States

House of Representatives, the chairperson of the committee on finance of

the United States Senate, or the chairperson of the joint committee on

taxation of the United States Congress, the commissioner shall furnish

such committee with any current or prior year returns or reports

specified in such request that were filed under this article by the

president of the United States, vice-president of the United States,

member of the United States Congress representing New York state, or any

person who served in or was employed by the executive branch of the

government of the United States on the executive staff of the president,

in the executive office of the president, or in an acting or confirmed

capacity in a position subject to confirmation by the United States

senate; or, in New York state: a statewide elected official, as defined

in paragraph (a) of subdivision one of section seventy-three-a of the

public officers law; a state officer or employee, as defined in

subparagraph (i) of paragraph (c) of subdivision one of such section

seventy-three-a; a political party chairperson, as defined in paragraph

(h) of subdivision one of such section seventy-three-a; a local elected

official, as defined in subdivisions one and two of section eight

hundred ten of the general municipal law; a person appointed, pursuant

to law, to serve due to vacancy or otherwise in the position of a local

elected official, as defined in subdivisions one and two of section

eight hundred ten of the general municipal law; a member of the state

legislature; or a judge or justice of the unified court system, or filed

by a partnership, firm, association, corporation, joint-stock company,

trust or similar entity directly or indirectly controlled by any

individual listed in this paragraph, whether by contract, through

ownership or control of a majority interest in such entity, or

otherwise, or filed by a partnership, firm, association, corporation,

joint-stock company, trust or similar entity of which any individual

listed in this paragraph holds ten percent or more of the voting

securities of such entity; provided however that, prior to furnishing

any return or report, the commissioner shall redact any copy of a

federal return (or portion thereof) attached to, or any information on a

federal return that is reflected on, such return or report, and any

social security numbers, account numbers and residential address

information.

(2) No returns or reports shall be furnished pursuant to this

subdivision unless the chairperson of the requesting committee certifies

in writing that such returns or reports have been requested related to,

and in furtherance of, a legitimate task of the Congress, that the

requesting committee has made a written request to the United States

secretary of the treasury for related federal reports or returns or

report or return information, pursuant to 26 U.S.C. Section 6103(f), and

that if such requested returns or reports are inspected by and/or

submitted to another committee, to the United States House of

Representatives, or to the United States Senate, then such inspection

and/or submission shall occur in a manner consistent with federal law as

informed by the requirements and procedures established in 26 U.S.C.

Section 6103(f).

(b)(1) Any officer or employee of the state who willfully violates the

provisions of subdivision (a) 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.

(2) Cross-reference: For criminal penalties, see article thirty-seven

of this chapter.