New York Tax Law (Consolidated Laws)
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
Source: view the official text
In this article (40 sections)
- 4 · Exemption from certain excise and sales taxes granted to the United…
- 5 · Obtaining and furnishing taxpayer identification information
- 5-A · Certification of registration to collect sales and compensating…
- 6 · Filing of electronic warrants and warrant-related records in the…
- 7 · Inapplicability of certain money judgment enforcement procedures
- 8 · Exemption from taxes granted to REMICs
- 9 · Electronic funds transfer by certain taxpayers remitting…
- 10 · Electronic funds transfer by certain taxpayers remitting sales and…
- 11 · Certified capital companies
- 12 · Internet; advertising, vendor status, nexus
- 13 · Exemption from taxation for victims or targets of Nazi persecution
- 14 · Empire zones program
- 14-A · IMB credit for energy taxes
- 15 · QEZE credit for real property taxes
- 16 · QEZE tax reduction credit
- 17 · Empire zones tax benefits report
- 18 · Low-income housing credit
- 19 · Green building credit
- 20 · Credit for transportation improvement contributions
- 21 · Brownfield redevelopment tax credit
- 21*2 · Disclosure of taxpayer information in cases involving abandoned…
- 22 · Tax credit for remediated brownfields
- 23 · Environmental remediation insurance credit
- 24 · Empire state film production credit
- 24-A · Musical and theatrical production credit
- 24-B · Television writers' and directors' fees and salaries credit
- 24-C · New York city musical and theatrical production tax credit
- 24-D · Empire state independent film production credit
- 25 · Disclosure of certain transactions and related information
- 26 · Security training tax credit
- 27 · Suspension of tax-exempt status of terrorist organizations
- 28 · Empire state commercial production credit
- 28*2 · Biofuel production credit
- 29 · Mandatory electronic filing and payment
- 30 · Bad check or failed electronic funds withdrawal fee
- 31 · Excelsior jobs program credit
- 31*2 · Empire state film post production credit
- 32 · Registration of tax return preparers
- 33 · Correction periods for electronic tax documents and payments
- 33*2 · Temporary deferral of certain tax credits