N.Y. Tax Law § 1287 — Secrecy of returns and reports

§ 1287. Secrecy of returns and reports. (a) Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the commissioner, any officer or employee of the\ndepartment, any person engaged or retained by the department on an\nindependent contract basis, or any person who in any manner may acquire\nknowledge of the contents of a return or report filed with the\ncommissioner pursuant to this article, to divulge or make known in any\nmanner any particulars set forth or disclosed in any such return or\nreport. The officers charged with the custody of such returns and\nreports shall not be required to produce any of them or evidence of\nanything contained in them in any action or proceeding in any court,\nexcept on behalf of the commissioner in an action or proceeding under\nthe provisions of this chapter or in any other action or proceeding\ninvolving the collection of a tax due under this chapter to which the\nstate or the commissioner is a party or a claimant, or on behalf of any\nparty to any action, proceeding or hearing under the provisions of this\narticle when the returns, reports or facts shown thereby are directly\ninvolved in such action, proceeding or hearing, in any of which events\nthe court, or in the case of a hearing, the division of tax appeals may\nrequire the production of, and may admit into evidence, so much of said\nreturns, reports or of the facts shown thereby, as are pertinent to the\naction, proceeding or hearing and no more. The commissioner or the\ndivision of tax appeals may, nevertheless, publish a copy or a summary\nof any decision rendered after a hearing required by this article.\nNothing in this section shall be construed to prohibit the delivery to a\nperson who has filed a return or report or to such person's duly\nauthorized representative of a certified copy of any return or report\nfiled in connection with such person's tax. Nor shall anything in this\nsection be construed to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns or\nreports and the items thereof, or the inspection by the attorney general\nor other legal representatives of the state of the return or report of\nany person required to pay the tax who shall bring action to review the\ntax based thereon, or against whom an action or proceeding under this\nchapter has been recommended by the commissioner or the attorney general\nor has been instituted, or the inspection of the returns or reports\nrequired under this article by the comptroller or duly designated\nofficer or employee of the state department of audit and control, for\npurposes of the audit of a refund of any tax paid by a person required\nto pay the tax under this article. Provided, further, nothing in this\nsection shall be construed to prohibit the disclosure, in such manner as\nthe commissioner deems appropriate, of the names and other appropriate\nidentifying information of those persons required to pay tax under this\narticle.\n (b) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner may, in his or her discretion, permit the proper\nofficer of the city or the duly authorized representative of such\nofficer, to inspect any return filed under this article, or may furnish\nto such officer or such officer's authorized representative an abstract\nof any such return or supply such person with information concerning an\nitem contained in any such return, or disclosed by any investigation of\ntax liability under this article; but such permission shall be granted\nor such information furnished only if the city or the TLC shall have\nfurnished the commissioner with all information requested by the\ncommissioner pursuant to this article and shall have permitted the\ncommissioner or the commissioner's authorized representative to make any\ninspection of any records or reports concerning taxicabs, taxicab\nowners, agents, HAIL vehicles, HAIL vehicle owners, and HAIL bases filed\nwith or possessed by such city or the TLC which the commissioner may\nhave requested from such city or the TLC. Provided, further, that the\ncommissioner may disclose to the city or the TLC whether or not a person\nliable for the tax imposed by this article has paid all of the tax due\nunder this article as of any given date.\n (c) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner, in his or her discretion, may require or permit any or\nall persons liable for any tax imposed by this article, to make payment\nto banks, banking houses or trust companies designated by the\ncommissioner and to file returns with such banks, banking houses or\ntrust companies as agents of the commissioner, in lieu of paying any\nsuch tax directly to the commissioner. However, the commissioner shall\ndesignate only such banks, banking houses or trust companies as are\nalready designated by the comptroller as depositories pursuant to\nsection twelve hundred eighty-eight of this article.\n (d) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner may permit the secretary of the treasury of the United\nStates or such secretary's delegate, or the authorized representative of\neither such officer, to inspect any return filed under this article, or\nmay furnish to such officer or such officer's authorized representative\nan abstract of any such return or supply such person with information\nconcerning an item contained in any such return, or disclosed by any\ninvestigation of tax liability under this article, but such permission\nshall be granted or such information furnished only if the laws of the\nUnited States grant substantially similar privileges to the commissioner\nor officer of this state charged with the administration of the tax\nimposed by this article, and only if such information is to be used for\ntax purposes only; and provided further the commissioner may furnish to\nthe commissioner of internal revenue or such commissioner's authorized\nrepresentative such returns filed under this article and other tax\ninformation, as such commissioner may consider proper, for use in court\nactions or proceedings under the internal revenue code, whether civil or\ncriminal, where a written request therefor has been made to the\ncommissioner by the secretary of the treasury of the United States or\nsuch secretary's delegate, provided the laws of the United States grant\nsubstantially similar powers to the secretary of the treasury of the\nUnited States or his or her delegate. Where the commissioner has so\nauthorized use of returns and other information in such actions or\nproceedings, officers and employees of the department may testify in\nsuch actions or proceedings in respect to such returns or other\ninformation.\n (e) Returns and reports filed under this article shall be preserved\nfor three years and thereafter until the commissioner orders them to be\ndestroyed.\n (f) (1) Any officer or employee of the state who willfully violates\nthe provisions of subdivision (a) of this section shall be dismissed\nfrom office and be incapable of holding any public office for a period\nof five years thereafter.\n (2) Cross-reference: For criminal penalties, see article thirty-seven\nof this chapter.\n (g) (1) Notwithstanding the provisions of subdivision (a) of this\nsection, upon written request from the chairperson of the committee on\nways and means of the United States House of Representatives, the\nchairperson of the committee on finance of the United States Senate, or\nthe chairperson of the joint committee on taxation of the United States\nCongress, the commissioner shall furnish such committee with any current\nor prior year returns specified in such request that were filed under\nthis article by the president of the United States, vice-president of\nthe United States, member of the United States Congress representing New\nYork state, or any person who served in or was employed by the executive\nbranch of the government of the United States on the executive staff of\nthe president, in the executive office of the president, or in an acting\nor confirmed capacity in a position subject to confirmation by the\nUnited States senate; or, in New York state: a statewide elected\nofficial, as defined in paragraph (a) of subdivision one of section\nseventy-three-a of the public officers law; a state officer or employee,\nas defined in subparagraph (i) of paragraph (c) of subdivision one of\nsuch section seventy-three-a; a political party chairperson, as defined\nin paragraph (h) of subdivision one of such section seventy-three-a; a\nlocal elected official, as defined in subdivisions one and two of\nsection eight hundred ten of the general municipal law; a person\nappointed, pursuant to law, to serve due to vacancy or otherwise in the\nposition of a local elected official, as defined in subdivisions one and\ntwo of section eight hundred ten of the general municipal law; a member\nof the state legislature; or a judge or justice of the unified court\nsystem; or filed by a partnership, firm, association, corporation,\njoint-stock company, trust or similar entity directly or indirectly\ncontrolled by any individual listed in this paragraph, whether by\ncontract, through ownership or control of a majority interest in such\nentity, or otherwise, or filed by a partnership, firm, association,\ncorporation, joint-stock company, trust or similar entity of which any\nindividual listed in this paragraph holds ten percent or more of the\nvoting securities of such entity; provided however that, prior to\nfurnishing any return, the commissioner shall redact any copy of a\nfederal return (or portion thereof) attached to, or any information on a\nfederal return that is reflected on, such return, and any social\nsecurity numbers, account numbers and residential address information.\n (2) No returns or reports shall be furnished pursuant to this\nsubdivision unless the chairperson of the requesting committee certifies\nin writing that such returns have been requested related to, and in\nfurtherance of, a legitimate task of the Congress, that the requesting\ncommittee has made a written request to the United States secretary of\nthe treasury for related federal returns or reports or return or report\ninformation, pursuant to 26 U.S.C. Section 6103(f), and that if such\nrequested returns are inspected by and/or submitted to another\ncommittee, to the United States House of Representatives, or to the\nUnited States Senate, then such inspection and/or submission shall occur\nin a manner consistent with federal law as informed by the requirements\nand procedures established in 26 U.S.C. Section 6103(f).\n