New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter I. Franchise and Certain Business Taxes |
Subchapter B. Franchise Tax on Banking Corporations |
Part 21. Returns |
Subpart 21-5. Secrecy Provisions |
20 CRR-NY I B 21-5 Notes |
Sec. 21-5.1. Secrecy of returns |
Sec. 21-5.2. Secrecy: exceptions |
Sec. 21-5.3. Penalty for violation of secrecy provisions |