2023 New York Laws › TAX - Tax › Article 20-D - Excise Tax on Sale of Opioids › 499 - Returns to Be Secret.

§  499.  Returns  to be secret. (a) Except in accordance with a proper
judicial order or as otherwise provided for by law, it shall be unlawful
for the commissioner, any officer or employee of the department, or  any
person engaged or retained by such department on an independent contract
basis or any other person who in any manner may acquire knowledge of the
contents of a return or report filed pursuant to this article to divulge
or  make  known  in  any  manner  the  contents or any other information
relating to the business of a registrant  contained  in  any  return  or
report  required  under  this  article.  The  officers  charged with the
custody of such returns or 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  state,  the  state
department   of  health,  the  state  department  of  education  or  the
commissioner in an action or proceeding under  the  provisions  of  this
chapter  or  on  behalf  of  the  state or the commissioner 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  or  proceeding  under  the
provisions of this article, when the returns or the reports or the 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 reports or  of  the  facts  shown
thereby  as  are  pertinent  to  the  action  or proceeding and no more.
Nothing herein shall be construed 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 state department of
health or the  state  department  of  education;  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 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 registrant or
other person under this article; nor  to  prohibit  the  delivery  to  a
registrant,  or  a  duly authorized representative of such registrant, a
certified copy of any return or report filed by such registrant 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.
(a-1) Cooperation with investigations by  certain  committees  of  the
United   States   Congress.   (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 return or report, 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 reports or returns or
report or return 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).
(b)(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 in this state for a
period of five years thereafter.
(2)  Cross-reference: For criminal penalties, see article thirty-seven
of this chapter.