N.Y.C. Admin. Code § 11-3207: § 11-3207 Information sharing.

The city shall, upon request by the commissioner of taxation and finance, provide the department of taxation and finance with any records in its possession used or considered in determining whether a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, is not a primary residence. The department of taxation and finance shall, upon request by such city provide such city with any records in its possession contained in any return filed pursuant to article thirty of the tax law or disclosed by any investigation of tax liability under such article for the purposes of implementing the surcharge. Information shared pursuant to this subdivision shall not be subject to disclosure pursuant to article six of the public officers law.

(2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)