§ 1555 — Secrecy required of officials; penalty for violation

New York § 1555

• Jurisdiction: New York
• Law TAX: Tax
• Art. 33-A: Tax On Independently Procured Insurance

Text

§ 1555. Secrecy required of officials; penalty for violation. (a)\nExcept in accordance with the proper judicial order or as otherwise\nprovided by law, it shall be unlawful for the commissioner of taxation\nand finance, the superintendent of financial services, any officer or\nemployee of the department of taxation and finance, or the department of\nfinancial services or any person who, pursuant to this section, is\npermitted to inspect any return, or any person engaged or retained by\nsuch department on an independent contract basis, or any person who in\nany manner may acquire knowledge of the contents of a return filed\npursuant to this article, to divulge or make known in any manner any\nparticulars set forth or disclosed in any return required under this\narticle. The officers charged with the custody of such returns shall not\nbe required to produce any of them or evidence of anything contained in\nthem in any action or proceeding in any court, except on behalf of the\nstate or the commissioner of taxation and finance in any action or\nproceeding under the provisions of this chapter or in any other action\nor proceeding involving the collection of a tax due under this chapter\nto which the state or the commissioner of taxation and finance is a\nparty or a claimant or on behalf of any party in an action or proceeding\nunder the provisions of this article when the returns or facts shown\nthereby are directly involved in such action or proceeding, in any of\nwhich events the court may require the production of and may admit in\nevidence so much of said returns or the facts shown thereby as are\npertinent to the action or proceeding and no more. The commissioner of\ntaxation and finance may, nevertheless, publish a copy or a summary of\nany determination or decision rendered after the hearing provided for in\nsection one thousand eighty-nine of this chapter. Notwithstanding any\nprovisions of this section, the commissioner of taxation and finance may\npermit the superintendent of financial services or his authorized\nrepresentative to inspect the returns filed with such commissioner under\nthis article, or may furnish to such superintendent or his authorized\nrepresentative an abstract of any return or supply him with information\nconcerning an item contained in any return, or disclosed by an\ninvestigation of tax liability under this article. Nothing herein shall\nbe construed to prohibit the delivery to a taxpayer or its duly\nauthorized representative of a certified copy of any return filed in\nconnection with its tax nor to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns and\nthe items thereof, or the inspection by the attorney general or other\nlegal representatives of the state of the return of any taxpayer which\nshall bring action to set aside or review the tax based thereon, or\nagainst which an action or proceeding under this chapter has been\nrecommended by the commissioner of taxation and finance or the attorney\ngeneral or has been instituted; or the inspection of the returns of any\ntaxpayer by the comptroller or duly designated officer or employee of\nthe state department of audit and control for purposes of the audit of a\nrefund of any tax paid by such taxpayer under this article. The\nprovisions of this section shall not be construed to prohibit or limit\nthe superintendent of financial services from divulging or making known\nany information pursuant to the authority of the insurance law and shall\nnot be construed to prohibit the attorney general or superintendent of\nfinancial services or any officer or employee of the department of law\nor the department of financial services from using information derived\nindependently of any return filed under this article in any action or\nproceeding under the insurance law. Returns shall be preserved for three\nyears and thereafter until the commissioner of taxation and finance\norders them to be destroyed.\n (b) (1) Any officer or employee of the state who willfully violates\nthe provisions of subdivision (a) of this section shall be dismissed\nfrom office and be incapable of holding any public office in this state\nfor a period of five years thereafter.\n (2) Cross reference: For criminal penalties, see article thirty-seven\nof this chapter.\n (c) Notwithstanding any provisions of this section, the commissioner\nof taxation and finance may permit the secretary of the treasury of the\nUnited States or his delegates, or the proper officer of any other state\ncharged with tax administration, or the authorized representative of\neither of such officers, to inspect the returns filed under this\narticle, or may furnish to such officer or his authorized representative\nan abstract of any return or supply him with information concerning an\nitem contained in any return, or disclosed by an investigation of tax\nliability under this article but such permission shall be granted or\nsuch information furnished to such officer or his representative only if\nthe laws of the United States or of such other state, as the case may\nbe, grant substantially similar privileges to the commissioner of\ntaxation and finance or officer of this state charged with the\nadministration of the tax imposed by this article and such information\nis to be used for tax purposes only; and provided further the\ncommissioner of taxation and finance may furnish to the secretary of the\ntreasury of the United States or his delegates such returns filed under\nthis article and other tax information, as he may consider proper, for\nuse in court actions or proceedings under the internal revenue code,\nwhether civil or criminal, where a written request therefor has been\nmade to the commissioner of taxation and finance by the secretary of the\ntreasury or his delegates provided the laws of the United States grant\nsubstantially similar powers to the secretary of the treasury or his\ndelegates. Where the commissioner of taxation and finance has so\nauthorized use of returns or other information in such actions or\nproceedings, officers and employees of the department of taxation and\nfinance may testify in such actions or proceedings in respect to such\nreturns or other tax information.\n (d) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner of taxation and finance may permit the officer charged\nwith the administration of a tax on or measured by income imposed by any\ncity of the state of New York, or the authorized representative of such\nofficer, to inspect the returns filed under this article, or may furnish\nto such officer or his authorized representative an abstract of any such\nreturn or supply information concerning an item contained in any such\nreturn, or disclosed by an investigation of tax liability under this\narticle, but such permission shall be granted or such information\nfurnished to such officer or his representative only if the local laws\nof such city grant substantially similar privileges to the commissioner\nof taxation and finance or officer of this state charged with the\nadministration of the tax imposed by this article and such information\nis to be used for tax purposes only; and provided further the\ncommissioner of taxation and finance may furnish to such city officer or\nhis delegates and the legal representative of such city such returns\nfiled under this article and other tax information, as he may consider\nproper, for use in court actions or proceedings under such local law,\nwhether civil or criminal, where a written request therefor has been\nmade to the commissioner of taxation and finance by such city officer or\nhis delegates or by such legal representative of such city, provided the\nlocal law of such city grants substantially similar powers to the city\nofficer charged with the administration of the city income tax or his\ndelegates. Where the commissioner of taxation and finance has so\nauthorized use of returns or other tax information in such actions or\nproceedings, officers and employees of the department of taxation and\nfinance may testify in such actions or proceedings in respect to such\nreturns or other tax information.\n (e) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner of taxation and finance, in his discretion, may require\nor permit any or all persons liable for any tax imposed by this article,\nto make payment of any tax, penalty or interest imposed by this article\nto banks, banking houses or trust companies designated by the\ncommissioner of taxation and finance and to file applications for\nextensions of time to file returns, and returns with such banks, banking\nhouses or trust companies as agents of the commissioner of taxation and\nfinance, in lieu of making any such payment directly to the commissioner\nof taxation and finance. However, the commissioner of taxation and\nfinance shall designate only such banks, banking houses or trust\ncompanies as are or shall be designated by the comptroller as\ndepositories pursuant to section fifteen hundred fifty-seven of this\narticle.\n (f) (1) Notwithstanding the provisions of subdivision (a) of this\nsection, upon written request from the chairperson of the committee on\nways and means of the United States House of Representatives, the\nchairperson of the committee on finance of the United States Senate, or\nthe chairperson of the joint committee on taxation of the United States\nCongress, the commissioner shall furnish such committee with any current\nor prior year returns filed specified in such request that were under\nthis article by the president of the United States, vice-president of\nthe United States, member of the United States Congress representing New\nYork state, or any person who served in or was employed by the executive\nbranch of the government of the United States on the executive staff of\nthe president, in the executive office of the president, or in an acting\nor confirmed capacity in a position subject to confirmation by the\nUnited States senate; or, in New York state: a statewide elected\nofficial, as defined in paragraph (a) of subdivision one of section\nseventy-three-a of the public officers law; a state officer or employee,\nas defined in subparagraph (i) of paragraph (c) of subdivision one of\nsuch section seventy-three-a; a political party chairperson, as defined\nin paragraph (h) of subdivision one of such section seventy-three-a; a\nlocal elected official, as defined in subdivisions one and two of\nsection eight hundred ten of the general municipal law; a person\nappointed, pursuant to law, to serve due to vacancy or otherwise in the\nposition of a local elected official, as defined in subdivisions one and\ntwo of section eight hundred ten of the general municipal law; a member\nof the state legislature; or a judge or justice of the unified court\nsystem; or filed by a partnership, firm, association, corporation,\njoint-stock company, trust or similar entity directly or indirectly\ncontrolled by any individual listed in this paragraph, whether by\ncontract, through ownership or control of a majority interest in such\nentity, or otherwise, or filed by a partnership, firm, association,\ncorporation, joint-stock company, trust or similar entity of which any\nindividual listed in this paragraph holds ten percent or more of the\nvoting securities of such entity; provided however that, prior to\nfurnishing any return, the commissioner shall redact any copy of a\nfederal return (or portion thereof) attached to, or any information on a\nfederal return that is reflected on, such return, and any social\nsecurity numbers, account numbers and residential address information.\n (2) No returns shall be furnished pursuant to this subdivision unless\nthe chairperson of the requesting committee certifies in writing that\nsuch returns have been requested related to, and in furtherance of, a\nlegitimate task of the Congress, that the requesting committee has made\na written request to the United States secretary of the treasury for\nrelated federal returns or return information, pursuant to 26 U.S.C.\nSection 6103(f), and that if such requested returns are inspected by\nand/or submitted to another committee, to the United States House of\nRepresentatives, or to the United States Senate, then such inspection\nand/or submission shall occur in a manner consistent with the\nrequirements and procedures established in 26 U.S.C. Section 6103(f).\n