S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10220
 
                           I N  A S S E M B L Y
 
                               May 14, 2024
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Dinowitz) --
   (at  request  of the Department of Environmental Conservation) -- read
   once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing  the  department
   of taxation and finance to disclose certain information to the depart-
   ment  of  environmental  conservation  or  the  New  York state energy
   research and development authority for the purpose of implementing the
   New York state climate leadership and community protection act
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 314 of the tax law, as amended
 by chapter 190 of the laws of 1990, is amended to read as follows:
   (a) General.--Except in accordance with proper judicial  order  or  as
 otherwise  provided by law, it shall be unlawful for any tax commission-
 er, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14172-01-4
 A. 10220                            2
 
 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 DISCLOSURE OF DATA
 OTHER THAN TAXPAYER IDENTITY INFORMATION FROM A RETURN OR RETURNS OF ONE
 OR MORE PETROLEUM BUSINESSES TO THE DEPARTMENT OF ENVIRONMENTAL  CONSER-
 VATION  OR  THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY
 FOR THE PURPOSE OF IMPLEMENTING THE NEW YORK  STATE  CLIMATE  LEADERSHIP
 AND  COMMUNITY PROTECTION ACT PURSUANT TO CHAPTER ONE HUNDRED SIX OF THE
 LAWS OF TWO THOUSAND NINETEEN, 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  busi-
 ness which shall bring action to set aside or review the tax based ther-
 eon, 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] THEIR delegate, or by the commissioner of taxation and
 finance), with respect to persons who are registered as residual  petro-
 leum  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  resi-
 dual  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  subdi-
 vision  shall  not,  by  itself,  be construed as proof of compliance or
 noncompliance with the provisions of this chapter.
   § 2. This act shall take effect immediately.