§ 499. Returns to be secret. (a) Except in accordance with a proper
judicial order or as otherwise provided for by law, it shall be unlawful
for the commissioner, any officer or employee of the department, or any
person engaged or retained by such department on an independent contract
basis or any other person who in any manner may acquire knowledge of the
contents of a return or report filed pursuant to this article to divulge
or make known in any manner the contents or any other information
relating to the business of a registrant contained in any return or
report required under this article. The officers charged with the
custody of such returns or 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 state, the state
department of health, the state department of education or the
commissioner in an action or proceeding under the provisions of this
chapter or on behalf of the state or the commissioner 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 the reports or the 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 reports or of the facts shown
thereby as are pertinent to the action or proceeding and no more.
Nothing herein shall be construed to prohibit the commissioner, in his
or her discretion, from allowing the inspection or delivery of a
certified copy of any return or report filed under this article, or from
providing any information contained in any such return or report, by or
to a duly authorized officer or employee of the state department of
health or the state department of education; nor to prohibit the
inspection or delivery of a certified copy of any return or report filed
under this article, or the provision of any information contained
therein, by or to the attorney general or other legal representatives of
the state when an action shall have been recommended or commenced
pursuant to this chapter in which such returns or reports or the facts
shown thereby are directly involved; nor to prohibit the commissioner
from providing or certifying to the division of budget or the
comptroller the total number of returns or reports filed under this
article in any reporting period and the total collections received
therefrom; nor to prohibit 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 registrant or
other person under this article; nor to prohibit the delivery to a
registrant, or a duly authorized representative of such registrant, a
certified copy of any return or report filed by such registrant pursuant
to this article, nor to prohibit the publication of statistics so
classified as to prevent the identification of particular returns or
reports and the items thereof.

(a-1) 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 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 return or report, 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 reports or returns or
report or return 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).

(b)(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.