2020 New York Laws
TAX - Tax
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance
171-Z - Information Sharing With the Comptroller Regarding Unclaimed Funds.

§  171-z. Information sharing with the comptroller regarding unclaimed
  funds. 1. Notwithstanding any other law, the commissioner is  authorized
  to  release  to  the  comptroller  information regarding fixed and final
  unwarranted debts of taxpayers  for  purposes  of  collecting  unclaimed
  funds  from the comptroller to satisfy fixed and final unwarranted debts
  owed by taxpayers. For purposes of this section, the  term  "unwarranted
  debt"  shall  mean  past-due  tax  liabilities,  including  unpaid  tax,
  interest and penalty, that  the  commissioner  is  required  by  law  to
  collect  and  that have become fixed and final such that the taxpayer no
  longer has any right to administrative or judicial review and a  warrant
  has  not  been filed; and the term "taxpayer" shall mean any individual,
  corporation, partnership,  limited  liability  partnership  or  company,
  partner,  member, manager, sole proprietorship, estate, trust, fiduciary
  or entity, who or which has been identified as owing taxes to the state.
  This section shall not be deemed to abrogate or limit  in  any  way  the
  powers  and authority of the comptroller to set off debts owed the state
  from unclaimed funds, under the constitution of the state or  any  other
  law.
2.  The  comptroller shall keep all information he or she obtains from
  the commissioner confidential, and any employee, agent or representative
  of  the  comptroller  is  prohibited  from   disclosing   any   taxpayer
  information  received  under  this  section  to  anyone  other  than the
  commissioner or staff of the department or staff of  the  department  of
  audit and control for the purposes described in this section.