§ 1296. 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 state assessment fee due under this\narticle to which the state or the commissioner is a party or a claimant,\nor on behalf of any party to any action, proceeding or hearing under the\nprovisions of this article when the returns, reports or facts shown\nthereby are directly involved in such action, proceeding or hearing, in\nany of which events the court, or in the case of a hearing, the division\nof tax appeals may require the production of, and may admit into\nevidence, so much of said returns, reports or of the facts shown\nthereby, as are pertinent to the action, proceeding or hearing and no\nmore. The commissioner or the division of tax appeals may, nevertheless,\npublish a copy or a summary of any decision rendered after a hearing\nrequired by this article. Nothing in this section shall be construed to\nprohibit the delivery to a person who has filed a return or report or to\nsuch person's duly authorized representative of a certified copy of any\nreturn or report filed in connection with such person's state assessment\nfee. Nor shall anything in this section be construed to prohibit the\npublication of statistics so classified as to prevent the identification\nof particular returns or reports and the items thereof, or the\ninspection by the attorney general or other legal representatives of the\nstate of the return or report of any person required to pay the state\nassessment fee who shall bring action to review the state assessment fee\nbased 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 state assessment fee paid by a\nperson required to pay the state assessment fee under this article.\nProvided, further, nothing in this section shall be construed to\nprohibit the disclosure, in such manner as the commissioner deems\nappropriate, of the names and other appropriate identifying information\nof those persons required to pay state assessment fee under this\narticle.\n (b) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner, in his or her discretion, may require or permit any or\nall persons liable for any state assessment fee imposed by this article,\nto make payment to banks, banking houses or trust companies designated\nby the commissioner and to file returns with such banks, banking houses\nor trust companies as agents of the commissioner, in lieu of paying any\nsuch state assessment fee directly to the commissioner. However, the\ncommissioner shall designate only such banks, banking houses or trust\ncompanies as are already designated by the comptroller as depositories\npursuant to section twelve hundred eighty-eight of this chapter.\n (c) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner may permit the secretary
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