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New York Tax Law Section 171-g - Provision Of Income Information.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 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 social services,
  on behalf of the department of social services, 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 department of social services  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 department of social services 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 department of social  services  maintain  a
  record  of  all  requests  for  tax  information  made  pursuant to this
  section;
    (d)  the  procedure  for  reimbursement  of  the  department  by   the
  department  of  social  services  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.

Last modified: September 7, 2006