§ 1287. Secrecy of returns and reports. (a) Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the commissioner, any officer or employee of the\ndepartment, any person engaged or retained by the 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 this chapter 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 division of tax appeals may\nrequire the production of, and may admit into evidence, so much of said\nreturns, reports or of the facts shown thereby, as are pertinent to the\naction, proceeding or hearing and no more. The commissioner or the\ndivision of tax appeals may, nevertheless, publish a copy or a summary\nof any decision rendered after a hearing required by this article.\nNothing in this section shall be construed to prohibit the delivery to a\nperson who has filed a return or report or to such person's duly\nauthorized representative of a certified copy of any return or report\nfiled in connection with such person's tax. Nor shall anything in this\nsection be construed to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns or\nreports and the items thereof, or the inspection by the attorney general\nor other legal representatives of the state of the return or report of\nany person required to pay the tax who shall bring action to review the\ntax based thereon, or against whom an action or proceeding under this\nchapter has been recommended by the commissioner or the attorney general\nor has been instituted, or the inspection of the returns or reports\nrequired under this article by the comptroller or duly designated\nofficer or employee of the state department of audit and control, for\npurposes of the audit of a refund of any tax paid by a person required\nto pay the tax under this article. Provided, further, nothing in this\nsection shall be construed to prohibit the disclosure, in such manner as\nthe commissioner deems appropriate, of the names and other appropriate\nidentifying information of those persons required to pay tax under this\narticle.\n (b) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner may, in his or her discretion, permit the proper\nofficer of the city or the duly authorized representative of such\nofficer, to inspect any return filed under this article, or may furnish\nto such officer or such officer's authorized representative an abstract\nof any such return or supply such person with information concerning an\nitem contained in any such return, or disclosed by any investigation of\ntax liability under this article; but such permission shall be granted\nor such information furnished only if the city or the TLC shall have\nfurnished the commissioner with all information requested by the\ncommissioner pursuant to this article and shall have permitted the\ncommissioner or the commissioner's authorized representative to make any\ninspection of any records or reports concerning taxicabs, taxicab\nowners, agents, HAIL vehicles, HAIL veh
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