§ 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).