S T A T E O F N E W Y O R K
________________________________________________________________________
9711
I N S E N A T E
May 22, 2024
___________
Introduced by Sen. KRUEGER -- (at request of the Department of Environ-
mental Conservation) -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
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
S. 9711 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.
