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New York Tax Law Section 21 - Disclosure Of Taxpayer Information In Cases Involving Abandoned Property.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 21 - Disclosure Of Taxpayer Information In Cases Involving Abandoned Property.

    * § 21.  Disclosure  of  taxpayer  information  in  cases  involving
  abandoned property. (a) General. Notwithstanding any provision of law to
  the contrary, the commissioner may furnish to the  comptroller  or  duly
  designated  officer  or  employee  of  the state department of audit and
  control the name,  address  and  taxpayer  identification  number  of  a
  taxpayer to whom a refund or reimbursement of tax is owed, together with
  the  amount  of  such  refund  or reimbursement, for the sole purpose of
  identifying owners of  abandoned  property  paid  to  and  held  by  the
  comptroller  pursuant  to  section  one hundred two of the state finance
  law.
    (b) Secrecy requirement and  penalty  for  violation.  (1)  Except  in
  accordance with a proper judicial order or as otherwise provided by law,
  it  shall  be  unlawful  for any person to whom the taxpayer information
  described in subdivision (a) of this section is disclosed in  accordance
  with  this  section to divulge or make known in any manner such taxpayer
  information for uses not authorized under this section.
    (2) (A) Any officer or employee of the state  who  willfully  violates
  the provisions of this subdivision shall be dismissed from office and be
  incapable  of  holding  any  public office in this state for a period of
  five years thereafter.
    (B) Cross-reference. For criminal penalties, see article  thirty-seven
  of this chapter.
    * NB There are 2 § 21's

Last modified: September 7, 2006