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New York Tax Law Section 5 - Obtaining And Furnishing Taxpayer Identification Information.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 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.

Last modified: September 7, 2006