New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 3038
Civil damages for unauthorized disclosure of returns and return information
§ 3038. Civil damages for unauthorized disclosure of returns and return information.
# (a)
General.
# (1)
Disclosure by employee of the state. If any officer or employee of the state of New York knowingly, or by reason of negligence, discloses any return or report, any particulars set forth or disclosed in any return or report, or any other information with respect to a taxpayer in violation of any provision listed in section eighteen hundred twenty-five of this chapter, such taxpayer may bring a civil action for damages against the state in the court of claims.
# (2)
Disclosure by a person who is not an employee of the state. If a person who is not an officer or employee of the state knowingly, or by reason of negligence, discloses any return or report, any particulars set forth or disclosed in any return or report, or any other information with respect to a taxpayer in violation of any provision listed in section eighteen hundred twenty-five of this chapter, such taxpayer may bring a civil action for damages against such person.
# (b)
No liability for good faith but erroneous interpretation. No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of any of the provisions listed in section eighteen hundred twenty-five of this chapter.
# (c)
Damages. In any action brought under subdivision (a) of this section, upon a finding of a liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of (1) the greater of (A) one thousand dollars for each act of unauthorized disclosure with respect to which such defendant is found liable, or (B) the sum of (i) the actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus (ii) in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus (2) the costs of the action.
Source: view the official text
In this article (21 sections)
- 3000 · Short title
- 3002 · Application
- 3003 · Content of tax due, deficiency, and other notices
- 3004 · Disclosure of rights of taxpayers
- 3004-A · Disclosure of overpayment to taxpayer
- 3005 · Requirements of certain department letters, notices and documents
- 3006 · Procedures involving taxpayer interviews
- 3008 · Abatement of certain interest, penalties and additions to tax
- 3010 · Agreements for payments of tax liability in installments
- 3012 · Basis for evaluation of department employees
- 3013 · Method of payment of personal income tax refunds; notice
- 3016 · Notice to person liable to pay tax
- 3017 · Notice to taxpayer of exempt property
- 3018 · Uneconomical levies
- 3020 · Sales of seized property
- 3022 · Authority to release levy and return property
- 3030 · Awarding of costs and certain fees
- 3032 · Civil damages for failure to release a lien
- 3034 · Civil damages for certain unauthorized collection actions
- 3036 · Civil actions by persons other than taxpayers
- 3038 · Civil damages for unauthorized disclosure of returns and return…