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§  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).