* § 21. Disclosure of taxpayer information in cases involving
abandoned property. (a) General. Notwithstanding any provision of law to
the contrary, the commissioner may furnish to the comptroller or duly
designated officer or employee of the state department of audit and
control the name, address and taxpayer identification number of a
taxpayer to whom a refund or reimbursement of tax is owed, together with
the amount of such refund or reimbursement, for the sole purpose of
identifying owners of abandoned property paid to and held by the
comptroller pursuant to section one hundred two of the state finance
law.

(b) Secrecy requirement and penalty for violation. (1) Except in
accordance with a proper judicial order or as otherwise provided by law,
it shall be unlawful for any person to whom the taxpayer information
described in subdivision (a) of this section is disclosed in accordance
with this section to divulge or make known in any manner such taxpayer
information for uses not authorized under this section.

(2) (A) Any officer or employee of the state who willfully violates
the provisions of this subdivision shall be dismissed from office and be
incapable of holding any public office in this state for a period of
five years thereafter.

(B) Cross-reference. For criminal penalties, see article thirty-seven
of this chapter.

* NB There are 2 § 21's