NY Tax L § 1146 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1146 - Returns to Be Secret.

§  1146.  Returns  to be secret.  (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 of  taxation and  finance,  any  person  engaged or retained by such 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 the tax law or  in  any  other  action  or  proceeding involving  the  collection  of a tax due under this chapter to which the state or the commissioner 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, reports or 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 commissioner may require the production of, and may admit into evidence, so  much  of  said  returns, reports  or  of the facts shown thereby, as are pertinent to the action, proceeding or hearing and no more. The commissioner  may,  nevertheless, publish  a  copy  or  a summary of any decision rendered after a hearing required by this article. Nothing herein shall be construed to  prohibit the  delivery  to  a person who has filed a return or report or his duly authorized representative of a certified copy of any  return  or  report filed  in  connection  with  his  tax.    Nor  shall  anything herein be construed to prohibit the delivery to a person required to  collect  the tax under this article or a purchaser, transferee or assignee personally liable under the provisions of subdivision (c) of section eleven hundred forty-one of this chapter for the tax due from the seller, transferor or assignor, of any return or report filed under this article in connection with  such  tax  provided,  however, that there may be delivered only so much of said return, report  or  of  the  facts  shown  thereby  as  are pertinent  to a determination of the taxes due or liability owed by such person or purchaser, transferee or assignee and no more or  to  prohibit the   publication   of  statistics  so  classified  as  to  prevent  the identification of particular returns or reports and the  items  thereof, or the inspection by the attorney general or other legal representatives of  the  state of the return or report of any person required to collect or pay the tax who shall bring action to 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 or reports  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 person  required to collect or pay the tax under this article. Provided, further, nothing herein shall be construed to prohibit  the  disclosure, in  such  manner as the commissioner deems appropriate, of the names and other appropriate  identifying  information  of  those  persons  holding certificates of authority pursuant to section eleven hundred thirty-four of this article, those persons whose certificates of authority have been suspended or revoked, those persons whose certificates of authority have expired,  those persons who have filed a certificate of registration for a certificate of authority where the commissioner has refused to issue a certificate of authority, those persons holding direct  payment  permits pursuant  to  section  eleven  hundred thirty-two or those persons whose  direct  payment  permits  have  been  suspended  or   revoked   by   the commissioner;   and  provided  further  that  nothing  herein  shall  be construed to prohibit the disclosure, in such manner as the commissioner deems  appropriate,  of  information related to the tax on admissions to race tracks and simulcast facilities to the  gaming  commission  or  the division of the budget.  (b) Notwithstanding the provisions of subdivision (a) of this section, the  tax commission may, in its discretion, permit the proper officer of any city, county or school  district  imposing  any  tax  authorized  by article  twenty-nine,  or the authorized representative of 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  such  city,  county  or  school district shall have furnished the tax  commission  with  all  information  requested  by  it pursuant to article twenty-nine of this chapter and shall have permitted the  tax  commission  or  its  authorized  representative  to  make  any inspection of returns or reports filed with such city, county or  school district  which  the  tax commission may have requested pursuant to said section.  (c) Notwithstanding the provisions of subdivision (a) of this section, the tax commission, in its discretion, may require or permit any or  all persons  liable  for  any  tax or required to collect any tax imposed by this article,  to  make  payment  to  banks,  banking  houses  or  trust companies designated by the tax commission and to file returns with such banks,   banking  houses  or  trust  companies  as  agents  of  the  tax commission, in  lieu  of  paying  any  such  tax  directly  to  the  tax commission. However, the tax commission shall designate only such banks, banking  houses  or  trust  companies  as  are already designated by the comptroller  as  depositories  pursuant  to   section   eleven   hundred forty-eight.  (d) Notwithstanding the provisions of subdivision (a) of this section, the  tax  commission  may  permit  the  secretary of the treasury of the United States or his delegates, or the proper tax officer of  any  state imposing   a   sales   or   compensating  use  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 other state, as the case may be, grant substantially similar privileges to the commission 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 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.  (e)  Returns  and  reports filed under this article shall be preserved for three years and thereafter until the tax commission orders  them  to be destroyed.  (f)  (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.  (g) Notwithstanding the provisions of subdivision (a) of this section, if  the commissioner determines that a person required to collect tax is liable for any tax, penalty or interest under this article or is  liable for a penalty under subdivision (e) of section eleven hundred forty-five of  this article with respect to any failure, upon request in writing of such person, the commissioner shall disclose in writing to  such  person (1)  the  name  of any other person required to collect tax or any other person liable for such penalty  under  such  subdivision  (e)  whom  the commissioner  has  determined  to be liable for the same tax, penalty or interest or for such penalty with  respect  to  such  failure,  and  (2) whether  the  commissioner has attempted to collect such tax, penalty or interest or such penalty from such other person, the general  nature  of such collection activities, and the amount collected.  (h)  (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 or reports 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 or report, 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 report  or  return, and any social security numbers, account numbers and residential address information.  (2) No  returns  or  reports  shall  be  furnished  pursuant  to  this subdivision unless the chairperson of the requesting committee certifies in  writing that such returns or reports 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  or  reports  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).