§ 487. Secrecy requirement. (a) Except in accordance with proper
judicial order or as otherwise provided by law, it shall be unlawful for
the tax commission, any tax 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,
pursuant to this section, is permitted to inspect any costs or to whom a
copy, an abstract or a portion thereof is furnished, or to whom any such
information is furnished or any person who in any manner may acquire
knowledge of such costs, to divulge or make known in any manner any of
the costs of doing business of a retail dealer, or of an agent or
wholesale dealer which have been filed with the tax commission pursuant
to paragraph one, two or three of subdivision (b) of section four
hundred eighty-three of this article, or to divulge the name of any
person who has provided information to the tax commission concerning any
alleged violation of this article.

(b) The officers and employees charged with the custody of such
information shall not be required to divulge any of such information in
any action or proceeding in any court, except on behalf of the tax
commission 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 tax commission is
a party or a claimant, or on behalf of any party to any action or
proceeding under the provisions of this article when such information is
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 such information as is pertinent to the action or proceeding,
and no more.

(c) This provision shall not be construed to prohibit the disclosure
of such information to a retail dealer or to an agent or wholesale
dealer, or to its duly authorized representative, in connection with its
establishment of a cost of doing business, or to prohibit the
publication of statistics so classified as to prevent the identification
of particular information concerning the cost of doing business of any
retail dealer, agent or wholesale dealer, or the disclosure of the
identity of persons licensed as agents or wholesale dealers or
registered as chain stores, franchisees, cooperative members or large
volume outlets, or the disclosure to the attorney general or other legal
representatives of the state in connection with any action or proceeding
under this article brought by or against the retail dealer, agent or
wholesale dealer, or against whom an action or proceeding under this
chapter has been recommended by the commissioner of taxation and finance
or by the attorney general.

(d) Any officer or employee of the state who willfully violates the
provisions 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.

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