Sec. 21-5.2. Secrecy: exceptions

Tax Law, §§ 211(8), 1467(a), (c), (d), (e)

(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 the hearing provided for in section 1089 of the Tax Law.

(b) The provisions relating to secrecy do no prohibit:

(1) the delivery to a taxpayer or its duly authorized representative of a certified copy of any return filed in connection with its tax;

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

(3) the inspection by the Attorney General or other legal representative of the State of New York of the return of any taxpayer which brings an 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 has been instituted by the Attorney General;

(4) the inspection of the returns of any taxpayer 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 taxpayer under article 32 of the Tax Law; or

(5) the publication of the percentage of 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 of the Tax Law.

(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 of either such officer, to inspect returns filed under article 32 of the Tax Law, or may furnish to them an abstract of a return or supply information concerning an item contained in a return, or disclosed by an investigation of tax liability under article 32 of the Tax Law. 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 32 of the Tax Law, 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 returns filed under article 32 of the Tax Law 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 returns 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 returns 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 returns filed under article 32 of the Tax Law 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 a tax on or measured by income imposed by any city of the State of New York, or the authorized representative of such officer, to inspect returns filed under article 32 of the Tax Law, or furnish them an abstract of a return or supply information concerning an item contained in a return, or disclosed by any investigation of tax liability under article 32 of the Tax Law. 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 32 of the Tax Law, 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 returns filed under article 32 of the Tax Law 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 returns 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 returns or other tax information.

(f) In spite of the provisions relating to secrecy, the Tax Commission, in its discretion, may permit or require any or all persons liable for any tax imposed by article 32 of the Tax Law to make payments on account of estimated tax and payment of any tax, penalty or interest imposed by article 32 of the Tax Law 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 returns and returns 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 1466 of the Tax Law.