§ 5 — Obtaining and furnishing taxpayer identification information

New York § 5

• Jurisdiction: New York
• Law TAX: Tax
• Art. 1: Short Title; Definitions; Miscellaneous

Text

§ 5. Obtaining and furnishing taxpayer identification information. 1.\nDefinitions. For purposes of this section, the following terms shall\nmean:\n (a) "License" shall include the whole or part of any covered agency\npermit, certificate, approval, registration, charter or similar form of\npermission to engage in a profession, trade, business or occupation and\nany notification required to be made to any covered agency that a\nprofession, trade, business or occupation is being engaged in or is\nexpected to be commenced. However, such term shall not include any\noriginal charter or certificate of incorporation granted by any covered\nagency.\n (b) "Person" shall mean an individual, partnership, limited liability\ncompany, society, association, joint stock company, corporation, estate,\nreceiver, trustee, assignee, referee, or any other person acting in a\nfiduciary or representative capacity, whether appointed by a court or\notherwise, or any combination of the foregoing. However, such term shall\nnot include any public corporation, corporation formed other than for\nprofit or unincorporated not-for-profit entity, except such term shall\ninclude an education corporation of the type dealt with in section two\nhundred twenty-one of the education law, an education corporation\nsubject to article one hundred one of the education law and a\ncooperative corporation.\n * (c) "State agency" shall mean the state of New York, any department,\nboard, bureau, commission, division, office, council or agency thereof,\na public authority or a public benefit corporation. "State agency" shall\nalso include the New York Waterfront Commission.\n * NB Effective June 30, 2024 until enactment by New Jersey of\nlegislation having an identical effect\n * (c) "Covered agency" shall mean the state of New York, any county of\nthe state of New York, any department, board, bureau, commission,\ndivision, office, council or agency of the state or any such county, a\npublic authority, a public benefit corporation, the port authority of\nNew York and New Jersey or the waterfront commission of New York harbor.\nWhen a county is wholly included within a city, then the term "county"\nshall be read to include the city. "Covered agency" shall also include\nthe New York Waterfront Commission.\n * NB Effective upon enactment by New Jersey of legislation having an\nidentical effect\n 2. Requiring information. Notwithstanding any other provision of law,\nevery covered agency shall, as part of the procedure for granting,\nrenewing, amending, supplementing or restating the license of any person\nor at the time the covered agency contracts to purchase or purchases\ngoods or services or leases real or personal property from any person,\nrequire that each such person provide to the covered agency such\nperson's federal social security account number or federal employer\nidentification number, or both such numbers when such person has both\nsuch numbers, or, where such person does not have such number or\nnumbers, the reason or reasons why such person does not have such number\nor numbers. Such numbers or reasons shall be obtained by such covered\nagency as part of the administration of the taxes administered by the\ncommissioner for the purpose of establishing the identification of\npersons affected by such taxes.\n 3. Furnishing information to commissioner. (a) Notwithstanding any\nother provision of law, a covered agency shall, upon request of the\ncommissioner, furnish to the commissioner the following information with\nrespect to each person covered by subdivision two of this section:\n (1) business name or the name under which the applicant for a license\nor licensee will be licensed or is licensed;\n (2) business address or whatever type of address the covered agency\nrequires the applicant for a license or the licensee to furnish to it;\nand\n (3) federal social security account number or federal employer\nidentification number, or both such numbers where such person has both\nsuch numbers, or the reason or reasons, furnished by such person, why\nsuch person does not have such number or numbers.\n (b) The reports required under paragraph (a) of this subdivision shall\nbe submitted on a compatible magnetic tape file or in some other form\nwhich is mutually acceptable to the covered agency and the commissioner.\n 4. Report not open to public inspection. Notwithstanding article six\nof the public officers law or any other provision of law, the report to\nbe furnished by the covered agency to the commissioner pursuant to\nsubdivision three of this section shall not be open to the public for\ninspection.\n