2006 New York Code - Information Furnished By The State Tax Commission And The Comptroller.

 
    § 683-b. Information  furnished  by  the  state tax commission and the
  comptroller.   Information  furnished  to  the  New  York  state  higher
  education  services  corporation  by  the  state  tax commission and the
  comptroller under or as a result of the agreement authorized by  section
  one   hundred   seventy-one-d   of  the  tax  law  shall  be  considered
  confidential  and  shall  not  be  disclosed  except  to  such   federal
  department   or   agency  entitled  to  such  information  because  such
  disclosure is necessary for the proper administration of this part.