2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 314 - Secrecy.

§  314.  Secrecy.--  (a)  General.--Except  in  accordance with proper
judicial order or as otherwise provided by law, it shall be unlawful for
any tax commissioner, any officer  or  employee  of  the  department  of
taxation  and  finance,  or any person who, pursuant to this section, is
permitted to inspect any return, or to whom any information contained in
any return is furnished, or 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 filed  pursuant
to  this  article,  to divulge or make known in any manner the amount of
income or gross receipts or any particulars set forth  or  disclosed  in
any  return under this article. 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  state  or  the commissioner of taxation and
finance 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  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. The commissioner may,
nevertheless,  publish  a  copy  or  a  summary  of any determination or
decision rendered after the formal hearing provided for in this chapter.
Nothing herein  shall  be  construed  to  prohibit  the  delivery  to  a
petroleum  business  or  its duly authorized representative of a copy of
any return filed by it, nor to prohibit the publication of statistics so
classified as to prevent the identification of  particular  returns  and
the  items  thereof,  or the publication of delinquent lists showing the
names of petroleum businesses who have failed to pay their taxes at  the
time  and  in the manner provided by section three hundred eight of this
article together with any relevant information which in the  opinion  of
the  commissioner may assist in the collection of such delinquent taxes;
or the inspection by the attorney general or other legal representatives
of the state of the return of any petroleum business which  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  or  the  attorney  general  or has been instituted; or the
inspection of the returns of any petroleum business 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
such  petroleum  business under this article. Provided, further, nothing
herein shall  be  construed  to  prohibit  the  disclosure  of  taxpayer
identity  information,  including  name,  mailing  address  and taxpayer
identifying number (social security account number, or such other number
as has been assigned by the secretary of the United States  treasury  or
his  delegate,  or  by  the  commissioner of taxation and finance), with
respect to persons who are registered as residual petroleum  product  or
aviation  fuel businesses under this article or as distributors of motor
fuel or diesel motor fuel or kero-jet  fuel  only  for  the  purpose  of
article  twelve-A of this chapter or this article, whose registration as
a residual petroleum product business or as such  distributor  has  been
cancelled or suspended pursuant to this article or such article twelve-A
or  whose  application  for registration as a residual petroleum product
business or as such  distributor  has  been  refused  pursuant  to  this
article  or  such  article  twelve-A.  In addition, the commissioner may
disclose the fact  that  a  person  is  not  registered  as  a  residual

petroleum business under this article or as a distributor of motor fuel,
diesel  motor  fuel or kero-jet fuel only under article twelve-A of this
chapter. Information disclosed pursuant to this subdivision  shall  not,
by itself, be construed as proof of compliance or noncompliance with the
provisions of this chapter.
(b)  Penalty  for violation.--(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.
(c) Exceptions regarding the United States, other states  and  certain
municipal  proceedings.--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 officer of
any  other  state  charged  with  tax  administration, or the authorized
representative of either such officer,  to  inspect  the  returns  filed
under  this  article,  or  may furnish to such officer or his authorized
representative an abstract of any  such  return  or  supply  information
concerning  an  item  contained  in  any such return, or disclosed by an
investigation of tax liability under this article, but  such  permission
shall  be  granted  or such information furnished to such officer or his
representative 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 such information is to be  used  for
tax purposes only; and provided further the commissioner of taxation and
finance  may  furnish  to  the  secretary  of the treasury of the United
States or his delegates 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 or  his  delegates
provided  the  laws  of  the  United  States grant substantially similar
powers to the secretary of the treasury  or  his  delegates.  Where  the
commissioner of taxation and finance has so authorized use of returns or
other  tax  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  tax
information; and provided further that such commission may  furnish  any
municipality  with such information contained in the returns filed under
this article as it may consider proper for  use  in  any  certiorari  or
condemnation proceeding.
(d)  Exceptions  regarding  city  income  taxes.--Notwithstanding  the
provisions of subdivision (a) of this section, the  tax  commission  may
permit  the  officer  charged  with  the administration of an income tax
imposed by any city  of  the  state  of  New  York,  or  the  authorized
representative  of such officer, to inspect the returns filed under this
article, or may furnish to such officer or his authorized representative
an abstract of any such return or supply 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 to such officer or his representative only if
the  local  laws  of such city grant substantially similar privileges to
the commission or officer of this state charged with the  administration
of  the  tax  imposed by this article and such information is to be used
for tax purposes only; and provided further the commissioner of taxation
and finance may furnish to such city officer or his  delegates  and  the

legal  representative of such city such returns filed under this article
and other tax information, as he may consider proper, for use  in  court
actions  or proceedings under such local law, whether civil or criminal,
where  a  written  request therefor has been made to the commissioner of
taxation and finance by such city officer or his delegates  or  by  such
legal  representative  of such city, provided the local law of such city
grants substantially similar powers to the city officer charged with the
administration of the city  income  tax  or  his  delegates.  Where  the
commissioner of taxation and finance has so authorized use of returns or
other  tax  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  tax
information.
(e) Exceptions regarding depositories.--Notwithstanding the provisions
of subdivision (a) of this section, the  commissioner  of  taxation  and
finance, in such commissioner's discretion, may require or permit any or
all  petroleum  businesses liable for any tax imposed by this article to
make payment of any tax, penalty or interest imposed by this article  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 making any such payment
directly to the commissioner. However, the commissioner shall  designate
only  such  banks,  banking houses or trust companies as are or shall be
designated by the comptroller as depositories pursuant to section  three
hundred twelve of this article.
(f)  Disclosure  of  certain information where more than one person is
subject to penalty. If the commissioner  determines  that  a  person  is
liable  for  a  penalty  under  subdivision  two  of section two hundred
eighty-nine-b of this chapter  (as  applicable  to  this  article  under
section  three  hundred  fifteen  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 whom
the  commissioner  has  determined  to  be  liable for such penalty with
respect to such failure, and (2) whether the commissioner has  attempted
to  collect  such  penalty from such other person, the general nature of
such collection activities, and the amount collected.
(g) 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 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 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).