NY Tax L § 1418 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1418 - Returns to Be Secret.

§  1418.  Returns  to  be secret. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax appeals tribunal, the commissioner of taxation and finance,  any officer  or  employee  of  the  department  of taxation and finance, any person engaged or retained by such department on an independent contract basis, or any person who, pursuant to  this  section,  is  permitted  to inspect  any  return  or to whom a copy, an abstract or a portion of any return is furnished, or to whom any information contained in any  return is furnished, to divulge or make known in any manner the particulars set forth  or disclosed in any return required under this article. Provided, however, that nothing in this section shall prohibit a recording officer from making a notation, or affixing stamps, on an instrument effecting a conveyance indicating the amount of tax  paid.  No  recorded  instrument effecting a conveyance shall be considered a return for purposes of this section.  (b) The officers charged with the custody of such returns 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  of  taxation and finance in any 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 or the commissioner of taxation  and  finance  is  a  party  or  a claimant,  or  on  behalf of any party to any action or proceeding under the provisions of this article when the returns or facts  shown  thereby are  directly  involved  in  such  action or proceeding, in any of which events the court may  require  the  production  of,  and  may  admit  in evidence,  so much of said returns or of the facts shown thereby, as are pertinent to the action or proceeding and no more.  (c) Notwithstanding the provisions of subdivision (a) of this section, the commissioner of taxation and finance may permit the secretary of the treasury of the United States  or  his  delegates,  or  the  proper  tax officer   of  any  city  imposing  a  similar  tax,  or  the  authorized representative of either such officer, to inspect any return filed under this  article,  or  may  furnish  to  such  officer  or  his  authorized representative  an  abstract  of  any  such  return  or  supply him 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 laws of the United States or of such city, as the case may be, grant substantially  similar  privileges  to  the commissioner of taxation and finance or officer of this state charged with the administration of  the tax  imposed by this article, and only if such information is to be used for tax purposes only; and provided further the commissioner of taxation and finance may furnish to the commissioner of internal revenue  or  his authorized  representative  such  returns  filed  under this article and other tax information, as he 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 of taxation and finance by the secretary of the treasury of the United States or his delegates, provided  the  laws  of  the  United States  grant  substantially  similar  powers  to  the  secretary of the treasury of the United States or his delegates. Where  the  commissioner of  taxation  and finance has so authorized the use of returns and other information in such actions or proceedings, officers  and  employees  of the  department  of  taxation and finance may testify in such actions or proceedings in respect to such returns or other information.  (d) The tax appeals tribunal shall, nevertheless, publish a copy or  a summary  of any decision rendered after the hearing required pursuant to this chapter.  (e)  Nothing  herein  shall be construed to prohibit the delivery to a grantor or grantee of an instrument effecting a conveyance or  the  duly authorized representative of a grantor or grantee of a certified copy of any  return  filed in connection with such instrument or to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the  inspection  by  the attorney  general  or  other  legal  representatives of the state of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or  proceeding  under  this chapter has been recommended by the commissioner of taxation and finance or the attorney general or has been instituted, or the inspection of the returns   required  under  this  article  by  the  comptroller  or  duly designated officer or employee of the  state  department  of  audit  and control,  for  purposes  of  the  audit of a refund of any tax paid by a taxpayer under this article.  (f) Any officer or employee of the state who  willfully  violates  the provisions  of  this  section  shall  be  dismissed  from  office and be incapable of holding any public office in this state  for  a  period  of five years thereafter.  (g)  Cross-reference. For criminal penalties, see article thirty-seven of this chapter.  (h) Notwithstanding the provisions of subdivision (a) of this section, the commissioner may  furnish  information  relating  to  real  property transfers  obtained  or  derived  from  returns  filed  pursuant to this article in relation to the real estate transfer tax, to the extent  that such  information is also required to be reported to the commissioner by section three hundred thirty-three of the real property law and  section five  hundred  seventy-four  of  the real property tax law and the rules adopted thereunder, provided such information was  collected  through  a combined  process established pursuant to an agreement entered into with the commissioner pursuant to paragraph  viii  of  subdivision  one-e  of section  three  hundred  thirty-three  of  the  real  property  law. The commissioner may redisclose such information to the extent authorized by section five hundred seventy-four of the  real  property  tax  law.  The commissioner  may  also  disclose  any  information reported pursuant to paragraph two of subdivision (a) of section  fourteen  hundred  nine  of this article.  (i)  (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 filed specified in such request  that  were  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  return 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).