§ 499 — Returns to be secret

New York § 499

• Jurisdiction: New York
• Law TAX: Tax
• Art. 20-D: Excise Tax On Sale of Opioids

Text

§ 499. Returns to be secret. (a) Except in accordance with a proper\njudicial order or as otherwise provided for by law, it shall be unlawful\nfor the commissioner, any officer or employee of the department, or any\nperson engaged or retained by such department on an independent contract\nbasis or any other person who in any manner may acquire knowledge of the\ncontents of a return or report filed pursuant to this article to divulge\nor make known in any manner the contents or any other information\nrelating to the business of a registrant contained in any return or\nreport required under this article. The officers charged with the\ncustody of such returns or reports shall not be required to produce any\nof them or evidence of anything contained in them in any action or\nproceeding in any court, except on behalf of the state, the state\ndepartment of health, the state department of education or the\ncommissioner in an action or proceeding under the provisions of this\nchapter or on behalf of the state or the commissioner in any other\naction or proceeding involving the collection of a tax due under this\nchapter to which the state or the commissioner is a party or a claimant\nor on behalf of any party to any action or proceeding under the\nprovisions of this article, when the returns or the reports or the facts\nshown thereby are directly involved in such action or proceeding, in any\nof which events the court may require the production of, and may admit\nin evidence so much of said returns or reports or of the facts shown\nthereby as are pertinent to the action or proceeding and no more.\nNothing herein shall be construed to prohibit the commissioner, in his\nor her discretion, from allowing the inspection or delivery of a\ncertified copy of any return or report filed under this article, or from\nproviding any information contained in any such return or report, by or\nto a duly authorized officer or employee of the state department of\nhealth or the state department of education; nor to prohibit the\ninspection or delivery of a certified copy of any return or report filed\nunder this article, or the provision of any information contained\ntherein, by or to the attorney general or other legal representatives of\nthe state when an action shall have been recommended or commenced\npursuant to this chapter in which such returns or reports or the facts\nshown thereby are directly involved; nor to prohibit the commissioner\nfrom providing or certifying to the division of budget or the\ncomptroller the total number of returns or reports filed under this\narticle in any reporting period and the total collections received\ntherefrom; nor to prohibit the inspection of the returns or reports\nrequired under this article by the comptroller or duly designated\nofficer or employee of the state department of audit and control, for\npurposes of the audit of a refund of any tax paid by a registrant or\nother person under this article; nor to prohibit the delivery to a\nregistrant, or a duly authorized representative of such registrant, a\ncertified copy of any return or report filed by such registrant pursuant\nto this article, nor to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns or\nreports and the items thereof.\n (a-1) Cooperation with investigations by certain committees of the\nUnited States Congress. (1) Notwithstanding the provisions of\nsubdivision (a) of this section, upon written request from the\nchairperson of the committee on ways and means of the United States\nHouse of Representatives, the chairperson of the committee on finance of\nthe United States Senate, or the chairperson of the joint committee on\ntaxation of the United States Congress, the commissioner shall furnish\nsuch committee with any current or prior year returns or reports\nspecified in such request that were filed under this article by the\npresident of the United States, vice-president of the United States,\nmember of the United States Congress representing New York state, or any\nperson who served in or was employed by the executive branch of the\ngovernment of the United States on the executive staff of the president,\nin the executive office of the president, or in an acting or confirmed\ncapacity in a position subject to confirmation by the United States\nsenate; or, in New York state: a statewide elected official, as defined\nin paragraph (a) of subdivision one of section seventy-three-a of the\npublic officers law; a state officer or employee, as defined in\nsubparagraph (i) of paragraph (c) of subdivision one of such section\nseventy-three-a; a political party chairperson, as defined in paragraph\n(h) of subdivision one of such section seventy-three-a; a local elected\nofficial, as defined in subdivisions one and two of section eight\nhundred ten of the general municipal law; a person appointed, pursuant\nto law, to serve due to vacancy or otherwise in the position of a local\nelected official, as defined in subdivisions one and two of section\neight hundred ten of the general municipal law; a member of the state\nlegislature; or a judge or justice of the unified court system, or filed\nby a partnership, firm, association, corporation, joint-stock company,\ntrust or similar entity directly or indirectly controlled by any\nindividual listed in this paragraph, whether by contract, through\nownership or control of a majority interest in such entity, or\notherwise, or filed by a partnership, firm, association, corporation,\njoint-stock company, trust or similar entity of which any individual\nlisted in this paragraph holds ten percent or more of the voting\nsecurities of such entity; provided however that, prior to furnishing\nany return or report, 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 or report, and any\nsocial security numbers, account numbers and residential address\ninformation.\n (2) No returns or reports shall be furnished pursuant to this\nsubdivision unless the chairperson of the requesting committee certifies\nin writing that such returns or reports have been requested related to,\nand in furtherance of, a legitimate task of the Congress, that the\nrequesting committee has made a written request to the United States\nsecretary of the treasury for related federal reports or returns or\nreport or return information, pursuant to 26 U.S.C. Section 6103(f), and\nthat if such requested returns or reports are inspected by and/or\nsubmitted 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 federal law as\ninformed by the requirements and procedures established in 26 U.S.C.\nSection 6103(f).\n (b)(1) Any officer or employee of the state who willfully violates the\nprovisions of subdivision (a) of this section shall be dismissed from\noffice and be incapable of holding any public office in this state for a\nperiod of five years thereafter.\n (2) Cross-reference: For criminal penalties, see article thirty-seven\nof this chapter.\n