2010 New York Code
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-G - Provision of income information.

§  171-g.  Provision of income information. (1) The commissioner shall
  enter into a written agreement with the commissioner of  the  office  of
  temporary  and  disability  assistance,  on  behalf  of  the  office  of
  temporary  and  disability  assistance,  which  shall  set   forth   the
  procedures  for  providing  information  limited  to  that  described in
  paragraph (b) of subdivision two of this  section  obtained  or  derived
  from  taxpayer  returns  for  the  purpose  of  reviewing support orders
  enforced pursuant to title six-A of article three of the social services
  law.
    (2) Such agreement shall include:
    (a) the procedure under which the office of temporary  and  disability
  assistance  shall  notify  the  department  of  the  identity  of  those
  individuals subject to  a  review  of  their  court  orders  of  support
  pursuant  to  section  one  hundred eleven-h of the social services law,
  including the requirement that such individuals be  identified  by  name
  and  social security number, and shall specify when the department shall
  be notified and the content of such notification;
    (b) a description of the specific  information  the  department  shall
  provide to the office of temporary and disability assistance with regard
  to individuals identified pursuant to paragraph (a) of this subdivision,
  which  shall  be  limited  to federal adjusted gross income and New York
  adjusted gross income obtained or derived from the most  recently  filed
  New  York state personal income tax return, the name, address and social
  security number of the taxpayer and an indication of whether such income
  tax return was filed jointly;
    (c)  a  requirement  that  the  office  of  temporary  and  disability
  assistance  maintain  a  record of all requests for tax information made
  pursuant to this section;
    (d) the procedure for reimbursement of the department by the office of
  temporary and disability assistance for the full costs of  carrying  out
  the procedures authorized by this section; and
    (e)  such  other  matters  as the parties to such agreement shall deem
  necessary to carry out the provisions of this section.