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

§ 1573. Returns to be confidential. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county or\ndesignated community, including any person engaged or retained on an\nindependent contract basis, to divulge or make known in any manner the\nparticulars set forth or disclosed in any return required under a local\nlaw enacted pursuant to this article. Provided, however, that nothing in\nthis section shall prohibit the recording officer from making a notation\non an instrument effecting a conveyance indicating the amount of tax\npaid. No recorded instrument effecting a conveyance shall be considered\na return for purposes of this section.\n 2. The officers charged with the custody of such returns shall not be\nrequired to produce any of them or evidence of anything contained in\nthem in any action or proceeding in any court, except on behalf of the\ncounty or designated community in any action or proceeding involving the\ncollection of a tax due under a local law enacted pursuant to this\narticle to which such county or designated community is a party, or a\nclaimant, or on behalf of any party to any action or proceeding under\nthe provisions of a local law enacted pursuant to this article when the\nreturns or facts shown thereby are directly involved in such action or\nproceeding, in any of which events the court may require the production\nof, and may admit in evidence, so much of said returns or of the facts\nshown thereby, as are pertinent to the action or proceeding and no more.\n 3. Nothing in this section shall be construed to prohibit the delivery\nto a seller or buyer of an instrument effecting a conveyance or the duly\nauthorized representative of a seller or buyer of a certified copy of\nany return filed in connection with such instrument or to prohibit the\npublication of statistics so classified as to prevent the identification\nof particular returns and the items thereof, or the inspection by the\nlegal representatives of such county or designated community of the\nreturn of any taxpayer who shall bring action to set aside or review the\ntax based thereon.\n