§ 1146. Returns to be secret. (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 of taxation
and finance, 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 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 the tax law 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 commissioner 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 may, nevertheless,
publish a copy or a summary of any decision rendered after a hearing
required by this article. Nothing herein shall be construed to prohibit
the delivery to a person who has filed a return or report or his duly
authorized representative of a certified copy of any return or report
filed in connection with his tax. Nor shall anything herein be
construed to prohibit the delivery to a person required to collect the
tax under this article or a purchaser, transferee or assignee personally
liable under the provisions of subdivision (c) of section eleven hundred
forty-one of this chapter for the tax due from the seller, transferor or
assignor, of any return or report filed under this article in connection
with such tax provided, however, that there may be delivered only so
much of said return, report or of the facts shown thereby as are
pertinent to a determination of the taxes due or liability owed by such
person or purchaser, transferee or assignee and no more or 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 collect
or 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 of taxation and finance 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 collect or pay the tax under this article. Provided,
further, nothing herein 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 holding
certificates of authority pursuant to section eleven hundred thirty-four
of this article, those persons whose certificates of authority have been
suspended or revoked, those persons whose certificates of authority have
expired, those persons who have filed a certificate of registration for
a certificate of authority where the commissioner has refused to issue a
certificate of authority, those persons holding direct payment permits
pursuant to section eleven hundred thirty-two or those persons whose
direct payment permits have been suspended or revoked by the
commissioner; and provided further that nothing herein shall be
construed to prohibit the disclosure, in such manner as the commissioner
deems appropriate, of information related to the tax on admissions to
race tracks and simulcast facilities to the gaming commission or the
division of the budget.

(b) Notwithstanding the provisions of subdivision (a) of this section,
the tax commission may, in its discretion, permit the proper officer of
any city, county or school district imposing any tax authorized by
article twenty-nine, or the authorized representative of such officer,
to inspect any return filed under this article, or may furnish to such
officer or his authorized representative an abstract of any such return
or supply him 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 such city, county or school district shall have
furnished the tax commission with all information requested by it
pursuant to article twenty-nine of this chapter and shall have permitted
the tax commission or its authorized representative to make any
inspection of returns or reports filed with such city, county or school
district which the tax commission may have requested pursuant to said
section.

(c) Notwithstanding the provisions of subdivision (a) of this section,
the tax commission, in its discretion, may require or permit any or all
persons liable for any tax or required to collect any tax imposed by
this article, to make payment to banks, banking houses or trust
companies designated by the tax commission and to file returns with such
banks, banking houses or trust companies as agents of the tax
commission, in lieu of paying any such tax directly to the tax
commission. However, the tax commission shall designate only such banks,
banking houses or trust companies as are already designated by the
comptroller as depositories pursuant to section eleven hundred
forty-eight.

(d) 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 tax officer of any state
imposing a sales or compensating use tax, or the authorized
representative of either such officer, to inspect any return filed under
this article, or may furnish to such officer or his authorized
representative an abstract of any such return or supply him 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 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 only if such information is to be used for tax purposes
only; and provided further the commissioner of taxation and finance may
furnish to the commissioner of internal revenue or his authorized
representative 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 of the United
States or his delegates, provided the laws of the United States grant
substantially similar powers to the secretary of the treasury of the
United States or his delegates. Where the commissioner of taxation and
finance has so authorized use of returns and other 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 information.

(e) Returns and reports filed under this article shall be preserved
for three years and thereafter until the tax commission 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) Notwithstanding the provisions of subdivision (a) of this section,
if the commissioner determines that a person required to collect tax is
liable for any tax, penalty or interest under this article or is liable
for a penalty under subdivision (e) of section eleven hundred forty-five
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 required to collect tax or any other
person liable for such penalty under such subdivision (e) whom the
commissioner has determined to be liable for the same tax, penalty or
interest or for such penalty with respect to such failure, and (2)
whether the commissioner has attempted to collect such tax, penalty or
interest or such penalty from such other person, the general nature of
such collection activities, and the amount collected.

(h) (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
report or 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 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 returns or reports or
return or report 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).