NY Tax L § 1299-F (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-F - Secrecy of Returns and Reports.

§  1299-F.  Secrecy  of  returns and reports. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall  be unlawful   for   the  commissioner,  any  officer  or  employee  of  the department, any person engaged or  retained  by  the  department  on  an independent  contract basis, or any person who in any manner may acquire knowledge of  the  contents  of  a  return  or  report  filed  with  the commissioner  pursuant  to this article, to divulge or make known in any manner any particulars set forth or disclosed  in  any  such  return  or report.  The  officers  charged  with  the  custody  of such returns and reports shall not be required to produce any  of  them  or  evidence  of anything  contained  in  them  in any action or proceeding in any court, except on behalf of the commissioner in an action  or  proceeding  under the  provisions  of  this  chapter, or in any other action or proceeding involving the collection of a tax due under this chapter  to  which  the state,  the  commissioner  or  an agency that is authorized to permit or regulate the provision of any relevant transportation is a  party  or  a claimant, or on behalf of any party to any action, proceeding or hearing under the provisions of this article, when the returns or the reports or the facts shown thereby are directly involved in such action, proceeding or  hearing,  in  any  of  which  events  the court, or in the case of a hearing, the division of tax appeals, may require the production of, and may admit in evidence so much of said returns or reports or of the facts shown thereby as are pertinent to the action or proceeding and no  more. Nothing   herein   shall   be   construed,   however,  to  prohibit  the commissioner, in his or her discretion, from allowing the inspection  or delivery  of  a  certified copy of any return or report filed under this article, or from providing any information contained in any such  return or  report,  by  or  to  a  duly  authorized  officer or employee of the comptroller; nor to prohibit the inspection or delivery of  a  certified copy  of any return or report filed under this article, or the provision of any information contained therein, by or to the attorney  general  or other  legal representatives of the state when an action shall have been recommended or commenced pursuant to this chapter in which such  returns or  reports  or  the  facts  shown thereby are directly involved; nor to prohibit the commissioner from providing or certifying to  the  division of  budget  or  the  comptroller  the total number of returns or reports filed  under  this  article  in  any  reporting  period  and  the  total collections received therefrom; nor to prohibit the delivery to a person liable  for  the surcharge imposed by this article, or a duly authorized representative of such, a certified copy of any return or  report  filed by such person pursuant to this article, nor to prohibit the publication of  statistics  so  classified  as  to  prevent  the  identification  of particular returns or reports and the items thereof; nor to prohibit the disclosure, in such manner as the commissioner deems appropriate, of the names and other appropriate identifying  information  of  those  persons required to pay the surcharge imposed by this article.  (b) Notwithstanding the provisions of subdivision (a) of this section, the  commissioner may permit the secretary of the treasury of the United States or such secretary's delegate, or the authorized representative of either such officer, to inspect any return filed under this article,  or may  furnish to such officer or such officer's authorized representative an abstract of any such return or supply such  person  with  information concerning  an  item  contained  in any such return, or disclosed by any investigation of liability under this article, but such permission shall be granted or such information furnished only if the laws of the  United States  grant  substantially  similar  privileges to the commissioner or officer of this state charged with the administration of  the  surcharge imposed  by this article, and only if such information is to be used for  purposes  of  tax  administration  only;  and   provided   further   the commissioner may furnish to the commissioner of internal revenue or such commissioner's  authorized  representative such returns filed under this article  and  other  tax  information, as such commissioner may consider proper, for use in court  actions  or  proceedings  under  the  internal revenue  code,  whether  civil  or  criminal,  where  a  written request therefor has been made to the  commissioner  by  the  secretary  of  the treasury of the United States or such secretary's delegate, provided the laws  of  the  United  States  grant substantially similar powers to the secretary of the treasury of the United States or his or  her  delegate. Where  the  commissioner  has  so  authorized  use  of returns and other information in such actions or proceedings, officers  and  employees  of the  department may testify in such actions or proceedings in respect to such returns or other information.  (c) (1) Any officer or employee of the state  who  willfully  violates the  provisions  of  subdivision  (a) of this section shall be dismissed from office and be incapable of holding any public office for  a  period of five years thereafter.  (2)  Cross-reference: For criminal penalties, see article thirty-seven of this chapter.  (d) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this section,  upon  written request from the chairperson of the committee on ways and means of  the  United  States  House  of  Representatives,  the chairperson  of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United  States Congress, the commissioner shall furnish such committee with any current or  prior  year  returns specified in such request that were filed under this article by the president of the United  States,  vice-president  of the United States, member of the United States Congress representing New York state, or any person who served in or was employed by the executive branch  of the government of the United States on the executive staff of the president, in the executive office of the president, or in an acting or confirmed capacity in a  position  subject  to  confirmation  by  the United  States  senate;  or,  in  New  York  state:  a statewide elected official, as defined in paragraph (a)  of  subdivision  one  of  section seventy-three-a of the public officers law; a state officer or employee, as  defined  in  subparagraph (i) of paragraph (c) of subdivision one of such section seventy-three-a; a political party chairperson, as  defined in  paragraph  (h) of subdivision one of such section seventy-three-a; a local elected official, as  defined  in  subdivisions  one  and  two  of section  eight  hundred  ten  of  the  general  municipal  law; a person appointed, pursuant to law, to serve due to vacancy or otherwise in  the position of a local elected official, as defined in subdivisions one and two  of section eight hundred ten of the general municipal law; a member of the state legislature; or a judge or justice  of  the  unified  court system;  or  filed  by  a  partnership,  firm, association, corporation, joint-stock company, trust or  similar  entity  directly  or  indirectly controlled  by  any  individual  listed  in  this  paragraph, whether by contract, through ownership or control of a majority  interest  in  such entity,  or  otherwise,  or  filed  by a partnership, firm, association, corporation, joint-stock company, trust or similar entity of  which  any individual  listed  in  this  paragraph holds ten percent or more of the voting securities of  such  entity;  provided  however  that,  prior  to furnishing  any  return,  the  commissioner  shall  redact any copy of a federal return (or portion thereof) attached to, or any information on a federal return that  is  reflected  on,  such  return,  and  any  social security numbers, account numbers and residential address information.  (2)  No returns shall be furnished pursuant to this subdivision unless the chairperson of the requesting committee certifies  in  writing  that such  returns  have  been requested related to, and in furtherance of, a legitimate task of the Congress, that the requesting committee has  made a  written  request  to  the United States secretary of the treasury for related federal returns or reports  or  return  or  report  information, pursuant  to  26  U.S.C.  Section  6103(f),  and  that if such requested returns are inspected by and/or submitted to another committee,  to  the United  States House of Representatives, or to the United States Senate, then  such  inspection  and/or  submission  shall  occur  in  a   manner consistent  with  federal  law  as  informed  by  the  requirements  and procedures established in 26 U.S.C. Section 6103(f).  (e) Notwithstanding the provisions of subdivision (a) of this section, the commissioner may, in  his  or  her  discretion,  permit  the  proper officer  of  the  taxi  and limousine commission of the city of New York (TLC) or the duly authorized representative of such officer, to  inspect any  return  filed under this article, or may furnish to such officer or such officer's authorized representative an abstract of any such  return or  supply  such person with information concerning an item contained in any such return, or disclosed by  any  investigation  of  tax  liability under  this  article;  but  such  permission  shall  be  granted or such information  furnished  only  if  the  TLC  shall  have  furnished   the commissioner with all information requested by the commissioner pursuant to  this  article  and  shall  have  permitted  the  commissioner or the commissioner's authorized representative to make any inspection  of  any records  or  reports concerning for-hire transportation trips subject to the surcharge imposed by this  article,  and  any  persons  required  to collect  such  surcharge,  filed  with  or possessed by the TLC that the commissioner may have requested from the TLC.  Provided,  further,  that the  commissioner may disclose to the TLC whether or not a person liable for the surcharge imposed by this article has paid all of the surcharges due under this article as of any given date.