§ 1146. Returns to be secret. (a) Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe commissioner, any officer or employee of the department of taxation\nand finance, any person engaged or retained by such department on an\nindependent contract basis, or any person who in any manner may acquire\nknowledge of the contents of a return or report filed with the\ncommissioner pursuant to this article, to divulge or make known in any\nmanner any particulars set forth or disclosed in any such return or\nreport. The officers charged with the custody of such returns and\nreports shall not be required to produce any of them or evidence of\nanything contained in them in any action or proceeding in any court,\nexcept on behalf of the commissioner in an action or proceeding under\nthe provisions of the tax law or in any other action or proceeding\ninvolving the collection of a tax due under this chapter to which the\nstate or the commissioner is a party or a claimant, or on behalf of any\nparty to any action, proceeding or hearing under the provisions of this\narticle when the returns, reports or facts shown thereby are directly\ninvolved in such action, proceeding or hearing, in any of which events\nthe court, or in the case of a hearing, the commissioner may require the\nproduction of, and may admit into evidence, so much of said returns,\nreports or of the facts shown thereby, as are pertinent to the action,\nproceeding or hearing and no more. The commissioner may, nevertheless,\npublish a copy or a summary of any decision rendered after a hearing\nrequired by this article. Nothing herein shall be construed to prohibit\nthe delivery to a person who has filed a return or report or his duly\nauthorized representative of a certified copy of any return or report\nfiled in connection with his tax. Nor shall anything herein be\nconstrued to prohibit the delivery to a person required to collect the\ntax under this article or a purchaser, transferee or assignee personally\nliable under the provisions of subdivision (c) of section eleven hundred\nforty-one of this chapter for the tax due from the seller, transferor or\nassignor, of any return or report filed under this article in connection\nwith such tax provided, however, that there may be delivered only so\nmuch of said return, report or of the facts shown thereby as are\npertinent to a determination of the taxes due or liability owed by such\nperson or purchaser, transferee or assignee and no more or to prohibit\nthe publication of statistics so classified as to prevent the\nidentification of particular returns or reports and the items thereof,\nor the inspection by the attorney general or other legal representatives\nof the state of the return or report of any person required to collect\nor pay the tax who shall bring action to review the tax based thereon,\nor against whom an action or proceeding under this chapter has been\nrecommended by the commissioner of taxation and finance or the attorney\ngeneral or has been instituted, or the inspection of the returns or\nreports required under this article by the comptroller or duly\ndesignated officer or employee of the state department of audit and\ncontrol, for purposes of the audit of a refund of any tax paid by a\nperson required to collect or pay the tax under this article. Provided,\nfurther, nothing herein shall be construed to prohibit the disclosure,\nin such manner as the commissioner deems appropriate, of the names and\nother appropriate identifying information of those persons holding\ncertificates of authority pursuant to section eleven hundred thirty-four\nof this article, those persons whose certificates of authority have been\nsuspended or revoked, those persons whose certificates of authority have\nexpired, those persons who have filed a certificate of registration for\na certificate of authority where the commissioner has refused to issue a\ncertificate of authority
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