2012 New York Consolidated Laws
TAX - Tax
Article 1 - (1 - 37) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
5 - Obtaining and furnishing taxpayer identification information.

 
    §  5. Obtaining and furnishing taxpayer identification information. 1.
  Definitions. For purposes of this section,  the  following  terms  shall
  mean:
    (a)  "License"  shall  include the whole or part of any covered agency
  permit, certificate, approval, registration, charter or similar form  of
  permission  to engage in a profession, trade, business or occupation and
  any notification required to be  made  to  any  covered  agency  that  a
  profession,  trade,  business  or  occupation  is being engaged in or is
  expected to be commenced. However,  such  term  shall  not  include  any
  original  charter or certificate of incorporation granted by any covered
  agency.
    (b) "Person" shall mean an individual, partnership, limited  liability
  company, society, association, joint stock company, corporation, estate,
  receiver,  trustee,  assignee,  referee, or any other person acting in a
  fiduciary or representative capacity, whether appointed by  a  court  or
  otherwise, or any combination of the foregoing. However, such term shall
  not  include  any  public corporation, corporation formed other than for
  profit or unincorporated not-for-profit entity, except such  term  shall
  include  an  education corporation of the type dealt with in section two
  hundred twenty-one  of  the  education  law,  an  education  corporation
  subject  to  article  one  hundred  one  of  the  education  law  and  a
  cooperative corporation.
    * (c) "State agency" shall mean the state of New York, any department,
  board, bureau, commission, division, office, council or agency  thereof,
  a public authority or a public benefit corporation.
    * NB Effective until enactment by New Jersey
    * (c) "Covered agency" shall mean the state of New York, any county of
  the  state  of  New  York,  any  department,  board, bureau, commission,
  division, office, council or agency of the state or any such  county,  a
  public  authority,  a  public benefit corporation, the port authority of
  New York and New Jersey or the waterfront commission of New York harbor.
  When a county is wholly included within a city, then the  term  "county"
  shall be read to include the city.
    * NB Effective upon enactment by New Jersey
    2.  Requiring information. Notwithstanding any other provision of law,
  every covered agency shall, as  part  of  the  procedure  for  granting,
  renewing, amending, supplementing or restating the license of any person
  or  at  the  time  the covered agency contracts to purchase or purchases
  goods or services or leases real or personal property from  any  person,
  require  that  each  such  person  provide  to  the  covered agency such
  person's federal social security  account  number  or  federal  employer
  identification  number,  or  both such numbers when such person has both
  such numbers, or, where  such  person  does  not  have  such  number  or
  numbers, the reason or reasons why such person does not have such number
  or  numbers.  Such  numbers or reasons shall be obtained by such covered
  agency as part of the administration of the taxes  administered  by  the
  commissioner  for  the  purpose  of  establishing  the identification of
  persons affected by such taxes.
    3. Furnishing information to  commissioner.  (a)  Notwithstanding  any
  other  provision  of  law,  a  covered agency shall, upon request of the
  commissioner, furnish to the commissioner the following information with
  respect to each person covered by subdivision two of this section:
    (1) business name or the name under which the applicant for a  license
  or licensee will be licensed or is licensed;
    (2)  business  address  or whatever type of address the covered agency
  requires the applicant for a license or the licensee to furnish  to  it;
  and

    (3)  federal  social  security  account  number  or  federal  employer
  identification number, or both such numbers where such person  has  both
  such  numbers,  or  the reason or reasons, furnished by such person, why
  such person does not have such number or numbers.
    (b) The reports required under paragraph (a) of this subdivision shall
  be  submitted  on  a compatible magnetic tape file or in some other form
  which is mutually acceptable to the covered agency and the commissioner.
    4. Report not open to public inspection. Notwithstanding  article  six
  of  the public officers law or any other provision of law, the report to
  be furnished by the covered  agency  to  the  commissioner  pursuant  to
  subdivision  three  of  this section shall not be open to the public for
  inspection.