§ 202. Secrecy required of officials; penalty for violation. 1. Except\nin accordance with proper judicial order or as otherwise provided by\nlaw, it shall be unlawful for any tax commissioner, any officer or\nemployee of the department of taxation and finance, or any person who,\npursuant to this section, is permitted to inspect any report, or to whom\nany information contained in any report is furnished, or any person\nengaged or retained by such department on an independent contract basis,\nor any person who in any manner may acquire knowledge of the contents of\na report filed pursuant to this article, to divulge or make known in any\nmanner the amount of income or any particulars set forth or disclosed in\nany report under this article. The officers charged with the custody of\nsuch reports 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 state or the commissioner of taxation and\nfinance in an action or proceeding under the provisions of this chapter\nor in any other action or proceeding involving the collection of a tax\ndue under this chapter to which the state or the commissioner of\ntaxation and finance is a party or a claimant, or on behalf of any party\nto any action or proceeding under the provisions of this article when\nthe reports or facts shown thereby are directly involved in such action\nor proceeding, in any of which events the court may require the\nproduction of, and may admit in evidence, so much of said reports or of\nthe facts shown thereby, as are pertinent to the action or proceeding\nand no more. The commissioner of taxation and finance may, nevertheless,\npublish a copy or a summary of any determination or decision rendered\nafter the formal hearing provided for in section one thousand\neighty-nine of this chapter. Nothing herein shall be construed to\nprohibit the delivery to a corporation or its duly authorized\nrepresentative of a copy of any report filed by it, nor to prohibit the\npublication of statistics so classified as to prevent the identification\nof particular reports and the items thereof, or the publication of\ndelinquent lists showing the names of taxpayers who have failed to pay\ntheir taxes at the time and in the manner provided by section one\nhundred ninety-seven together with any relevant information which in the\nopinion of the commissioner of taxation and finance may assist in the\ncollection of such delinquent taxes; or the inspection by the\nattorney-general or other legal representatives of the state of the\nreport of any corporation which shall bring action to set aside or\nreview the tax based thereon, or against whom an action or proceeding\nunder this chapter has been recommended by the commissioner of taxation\nand finance or the attorney-general or has been instituted; or the\ninspection of the reports of any corporation 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 such\ncorporation under this article; or the disclosing to a state agency,\npursuant to section one hundred seventy-one-f of this chapter, of the\nname and taxpayer identification number of any taxpayer whose\noverpayment is certified to the comptroller to be credited against a\npast-due legally enforceable debt owed to such state agency and the\namount of the overpayment and interest thereon certified to the\ncomptroller to be credited against a past-due legally enforceable debt;\nor the disclosing to the commissioner of finance of the city of New\nYork, pursuant to section one hundred seventy-one-l of this chapter, of\nthe name and taxpayer identification number of any taxpayer whose\noverpayment is certified to the comptroller to be credited against a\ncity of New York tax warrant judgment debt. Provided, further, nothing\nherein shall be construed to prohibit the disclosure of the na
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