2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1287 - Secrecy of Returns and Reports.

§  1287. 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  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 division of tax appeals 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  or  the
division  of  tax appeals may, nevertheless, publish a copy or a summary
of any decision rendered after  a  hearing  required  by  this  article.
Nothing in this section shall be construed to prohibit the delivery to a
person  who  has  filed  a  return  or  report  or to such person's duly
authorized representative of a certified copy of any  return  or  report
filed  in  connection with such person's tax. Nor shall anything in this
section be construed  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 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 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  pay  the  tax under this article. Provided, further, nothing in this
section 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 required to pay tax under this
article.
(b) Notwithstanding the provisions of subdivision (a) of this section,
the commissioner may, in  his  or  her  discretion,  permit  the  proper
officer  of  the  city  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 city or 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  taxicabs,  taxicab
owners, agents, HAIL vehicles, HAIL vehicle owners, and HAIL bases filed

with  or  possessed  by  such city or the TLC which the commissioner may
have requested from such city or the TLC. Provided,  further,  that  the
commissioner may disclose to the city or the TLC whether or not a person
liable  for  the tax imposed by this article has paid all of the tax due
under this article as of any given date.
(c) Notwithstanding the provisions of subdivision (a) of this section,
the commissioner, in his or her discretion, may require or permit any or
all persons liable for any tax imposed by this article, to make  payment
to   banks,   banking  houses  or  trust  companies  designated  by  the
commissioner and to file returns with  such  banks,  banking  houses  or
trust  companies  as  agents  of the commissioner, in lieu of paying any
such tax directly to the commissioner. However, the  commissioner  shall
designate  only  such  banks,  banking  houses or trust companies as are
already designated  by  the  comptroller  as  depositories  pursuant  to
section twelve hundred eighty-eight of this article.
(d) 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 tax 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  tax
imposed  by this article, and only if such information is to be used for
tax purposes 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.
(e) Returns and reports filed under this article  shall  be  preserved
for  three years and thereafter until the commissioner 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) (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  or  reports  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).