§ 1299-F. Secrecy of returns and reports. (a) Except in accordance\nwith proper 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, the commissioner or an agency that is authorized to permit or\nregulate the provision of any relevant transportation is a party or a\nclaimant, or on behalf of any party to any action, proceeding or hearing\nunder the provisions of this article, when the returns or the reports or\nthe facts shown thereby are directly involved in such action, proceeding\nor hearing, in any of which events the court, or in the case of a\nhearing, the division of tax appeals, may require the production of, and\nmay admit in evidence so much of said returns or reports or of the facts\nshown thereby as are pertinent to the action or proceeding and no more.\nNothing herein shall be construed, however, to prohibit the\ncommissioner, in his or her discretion, from allowing the inspection or\ndelivery of a certified copy of any return or report filed under this\narticle, or from providing any information contained in any such return\nor report, by or to a duly authorized officer or employee of the\ncomptroller; nor to prohibit the inspection or delivery of a certified\ncopy of any return or report filed under this article, or the provision\nof any information contained therein, by or to the attorney general or\nother legal representatives of the state when an action shall have been\nrecommended or commenced pursuant to this chapter in which such returns\nor reports or the facts shown thereby are directly involved; nor to\nprohibit the commissioner from providing or certifying to the division\nof budget or the comptroller the total number of returns or reports\nfiled under this article in any reporting period and the total\ncollections received therefrom; nor to prohibit the delivery to a person\nliable for the surcharge imposed by this article, or a duly authorized\nrepresentative of such, a certified copy of any return or report filed\nby such person pursuant to this article, nor to prohibit the publication\nof statistics so classified as to prevent the identification of\nparticular returns or reports and the items thereof; nor to prohibit the\ndisclosure, in such manner as the commissioner deems appropriate, of the\nnames and other appropriate identifying information of those persons\nrequired to pay the surcharge imposed by this article.\n (b) Notwithstanding the provisions of subdivision (a) of this section,\nthe commissioner may permit the secretary of the treasury of the United\nStates or such secretary's delegate, or the authorized representative of\neither such officer, to inspect any return filed under this article, or\nmay furnish to such officer or such officer's authorized representative\nan abstract of any such return or supply such person with information\nconcerning an item contained in any such return, or disclosed by any\ninvestigation of liability under this article, but such permission shall\nbe granted or such information furnished only if the laws of the United\nStates grant substantially similar privileges to the commissioner or\nofficer of this state charged with the admin
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