Sec. 6-5.2. Secrecy: exceptions

Tax Law, § 211(8), (9), (10)

(a) In spite of the provisions relating to secrecy, the Tax Commission may publish a copy or a summary of any determination or decision rendered after a formal hearing as provided for in section 1089 of the Tax Law.

(b) The provisions relating to secrecy do not prohibit:

(1) the delivery to a corporation or its duly authorized representative a copy of any report filed by it;

(2) the publication of statistics so classified as to prevent the identification of particular reports;

(3) the publication of delinquent lists showing the name of taxpayers which have failed to pay their taxes at the time and in the manner provided by section 213 of article 9-A together with relevant information which may assist in the collection of delinquent taxes;

(4) the inspection by the Attorney General or other legal representative of the State of New York of the report of any corporation which brings no action or proceeding to set aside or review the tax based thereon or concerning which an action or proceeding has been recommended by the Commissioner of Taxation and Finance or the Attorney General has instituted;

(5) the inspection of the reports of any corporation by the Comptroller or duly designated officer or employee of the Department of Audit and Control of the State of New York for purposes of audit of a refund of any tax paid by such corporation under article 9-A; or

(6) the publication of the percentage of capital, issued capital stock, gross premiums or net income of any corporation which may be required to be allocated within New York State for purposes of the tax imposed by article 9-A.

(c) In spite of the provisions relating to secrecy:

(1) 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 or either such officer, to inspect reports filed under article 9-A or may furnish to them an abstract of a report or supply information concerning an item contained in a report, or disclosed by an investigation of tax liability under article 9-A. Such permission or information may be provided only if the laws of the United States or of such other State grant substantially similar privileges to the Tax Commission or officer of the State of New York, charged with the administration of article 9-A, and such information is to be used for tax purposes only.

(2) The Commissioner of Taxation and Finance may furnish to the Secretary of the Treasury of the United States or his delegates such reports filed under article 9-A 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 for them 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 the use of reports 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 the reports or other tax information.

(d) In spite of the provisions relating to secrecy, the Tax Commission may furnish to any municipality such information contained in the reports filed under article 9-A as it may consider proper, insofar as is authorized by law.

(e) In spite of the provisions relating to secrecy:

(1) 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 reports filed under article 9-A, or furnish them an abstract of a report or supply information concerning an item contained in a report, or disclosed by any investigation of tax liability under article 9-A. Such permission or information may be provided only if the local laws of such city grant substantially similar privileges to the Tax Commission or officer of the State of New York charged with the administration of article 9-A, and such information is to be used for tax purposes only.

(2) The Commissioner of Taxation and Finance may furnish to such city officer or his delegates and the legal representative of such city such reports filed under article 9-A 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 for them 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 reports 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 reports or other tax information.

(f) In spite of the provisions relating to secrecy, the Tax Commission, in its discretion, may require or permit any or all persons liable for any tax imposed by article 9-A, to make payments on account of estimated tax and payment of any tax, penalty or interest imposed by article 9-A to banks, banking houses or trust companies designated by the Tax Commission and to file declarations of estimated tax, applications for automatic extensions of time to file reports, and reports with such banks, banking houses or trust companies as agents of the Tax Commission, in lieu of making any such payment directly to the Tax Commission. However, the Tax Commission may designate only such banks, banking houses or trust companies as are designated by the Comptroller as depositories pursuant to section 218 of the Tax Law.