2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
314 - Secrecy.

§  314.  Secrecy.--  (a)  General.--Except  in  accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  any tax commissioner, any officer  or  employee  of  the  department  of
  taxation  and  finance,  or any person who, pursuant to this section, is
  permitted to inspect any return, or to whom any information contained in
  any return is furnished, or any  person  engaged  or  retained  by  such
  department  on  an  independent contract basis, or any person who in any
  manner may acquire knowledge of the contents of a return filed  pursuant
  to  this  article,  to divulge or make known in any manner the amount of
  income or gross receipts or any particulars set forth  or  disclosed  in
  any  return under this article. The officers charged with the custody of
  such returns shall not be required to produce any of them or evidence of
  anything contained in them in any action or  proceeding  in  any  court,
  except  on  behalf  of  the  state  or  the commissioner of taxation and
  finance in an action or proceeding under the provisions of this  chapter
  or  in  any other action or proceeding involving the collection of a tax
  due under this chapter to which the state or the commissioner is a party
  or a claimant, or on behalf of any party to  any  action  or  proceeding
  under  the  provisions  of  this article when the returns or facts shown
  thereby are directly involved in such action or proceeding,  in  any  of
  which  events  the court may require the production of, and may admit in
  evidence, so much of said returns or of the facts shown thereby  as  are
  pertinent to the action or proceeding and no more. The commissioner may,
  nevertheless,  publish  a  copy  or  a  summary  of any determination or
  decision rendered after the formal hearing provided for in this chapter.
  Nothing herein  shall  be  construed  to  prohibit  the  delivery  to  a
  petroleum  business  or  its duly authorized representative of a copy of
  any return filed by it, nor to prohibit the publication of statistics so
  classified as to prevent the identification of  particular  returns  and
  the  items  thereof,  or the publication of delinquent lists showing the
  names of petroleum businesses who have failed to pay their taxes at  the
  time  and  in the manner provided by section three hundred eight of this
  article together with any relevant information which in the  opinion  of
  the  commissioner may assist in the collection of such delinquent taxes;
  or the inspection by the attorney general or other legal representatives
  of the state of the return of any petroleum business which  shall  bring
  action  to set aside or review the tax based thereon, or against whom an
  action or proceeding under this chapter  has  been  recommended  by  the
  commissioner  or  the  attorney  general  or has been instituted; or the
  inspection of the returns of any petroleum business by  the  comptroller
  or  duly designated officer or employee of the state department of audit
  and control, for purposes of the audit of a refund of any  tax  paid  by
  such  petroleum  business under this article. Provided, further, nothing
  herein shall  be  construed  to  prohibit  the  disclosure  of  taxpayer
  identity  information,  including  name,  mailing  address  and taxpayer
  identifying number (social security account number, or such other number
  as has been assigned by the secretary of the United States  treasury  or
  his  delegate,  or  by  the  commissioner of taxation and finance), with
  respect to persons who are registered as residual petroleum  product  or
  aviation  fuel businesses under this article or as distributors of motor
  fuel or diesel motor fuel or kero-jet  fuel  only  for  the  purpose  of
  article  twelve-A of this chapter or this article, whose registration as
  a residual petroleum product business or as such  distributor  has  been
  cancelled or suspended pursuant to this article or such article twelve-A
  or  whose  application  for registration as a residual petroleum product
  business or as such  distributor  has  been  refused  pursuant  to  this
  article  or  such  article  twelve-A.  In addition, the commissioner may
  disclose the fact  that  a  person  is  not  registered  as  a  residual

petroleum business under this article or as a distributor of motor fuel,
  diesel  motor  fuel or kero-jet fuel only under article twelve-A of this
  chapter. Information disclosed pursuant to this subdivision  shall  not,
  by itself, be construed as proof of compliance or noncompliance with the
  provisions of this chapter.
    (b)  Penalty  for violation.--(1) Any officer or employee of the state
  who willfully violates the provisions of subdivision (a) of this section
  shall be dismissed from office and be incapable of  holding  any  public
  office in this state for a period of five years thereafter.
    (2)  Cross-reference: For criminal penalties, see article thirty-seven
  of this chapter.
    (c) Exceptions regarding the United States, other states  and  certain
  municipal  proceedings.--Notwithstanding  the  provisions of subdivision
  (a) of this section, 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  the  returns  filed
  under  this  article,  or  may furnish to such officer or his authorized
  representative an abstract of any  such  return  or  supply  information
  concerning  an  item  contained  in  any such return, or disclosed by an
  investigation of tax liability under this article, but  such  permission
  shall  be  granted  or such information furnished to such officer or his
  representative only if the laws of the United States or  of  such  other
  state, as the case may be, grant substantially similar privileges to the
  commission  or  officer of this state charged with the administration of
  the tax imposed by this article and such information is to be  used  for
  tax purposes only; and provided further 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 this article 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 therefor 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 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; and provided further that such commission may  furnish  any
  municipality  with such information contained in the returns filed under
  this article as it may consider proper for  use  in  any  certiorari  or
  condemnation proceeding.
    (d)  Exceptions  regarding  city  income  taxes.--Notwithstanding  the
  provisions of subdivision (a) of this section, 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 the returns filed under this
  article, or may furnish to such officer or his authorized representative
  an abstract of any such return or supply information concerning an  item
  contained  in  any such return, or disclosed by any investigation of tax
  liability under this article, but such permission shall  be  granted  or
  such information furnished to such officer or his representative only if
  the  local  laws  of such city grant substantially similar privileges to
  the commission or officer of this state charged with the  administration
  of  the  tax  imposed by this article and such information is to be used
  for tax purposes only; and provided further 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 this article
  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 therefor 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.
    (e) Exceptions regarding depositories.--Notwithstanding the provisions
  of subdivision (a) of this section, the  commissioner  of  taxation  and
  finance, in such commissioner's discretion, may require or permit any or
  all  petroleum  businesses liable for any tax imposed by this article to
  make payment of any tax, penalty or interest imposed by this article  to
  banks,  banking houses or trust companies designated by the commissioner
  and to file returns with such banks, banking houses or  trust  companies
  as  agents  of  the  commissioner,  in  lieu  of making any such payment
  directly to the commissioner.  However, the commissioner shall designate
  only such banks, banking houses or trust companies as are  or  shall  be
  designated  by the comptroller as depositories pursuant to section three
  hundred twelve of this article.
    (f) Disclosure of certain information where more than  one  person  is
  subject  to  penalty.    If the commissioner determines that a person is
  liable for a penalty  under  subdivision  two  of  section  two  hundred
  eighty-nine-b  of  this  chapter  (as  applicable  to this article under
  section three hundred fifteen of  this  article)  with  respect  to  any
  failure,  upon request in writing of such person, the commissioner shall
  disclose in writing to such person (1) the name of any other person whom
  the commissioner has determined to  be  liable  for  such  penalty  with
  respect  to such failure, and (2) whether the commissioner has attempted
  to collect such penalty from such other person, the  general  nature  of
  such collection activities, and the amount collected.