§ 314. Secrecy.--(a) General. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nany tax commissioner, any officer or employee of the department of\ntaxation and finance, or any person who, pursuant to this section, is\npermitted to inspect any return, or to whom any information contained in\nany return is furnished, or any person engaged or retained by such\ndepartment on an independent contract basis, or any person who in any\nmanner may acquire knowledge of the contents of a return filed pursuant\nto this article, to divulge or make known in any manner the amount of\nincome or gross receipts or any particulars set forth or disclosed in\nany return under this article. The officers charged with the custody of\nsuch returns 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 is a party\nor a claimant, or on behalf of any party to any action or proceeding\nunder the provisions of this article when the returns or facts shown\nthereby are directly involved in such action or proceeding, in any of\nwhich events the court may require the production of, and may admit in\nevidence, so much of said returns or of the facts shown thereby as are\npertinent to the action or proceeding and no more. The commissioner may,\nnevertheless, publish a copy or a summary of any determination or\ndecision rendered after the formal hearing provided for in this chapter.\nNothing herein shall be construed to prohibit the delivery to a\npetroleum business or its duly authorized representative of a copy of\nany return filed by it, nor to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns and\nthe items thereof, or the disclosure of data other than taxpayer\nidentity information from a return or returns of one or more petroleum\nor fossil fuel businesses to the department of environmental\nconservation or the New York state energy research and development\nauthority for the purpose of implementing the New York state climate\nchange superfund act, the climate leadership and community protection\nact, chapter one hundred six of the laws of two thousand nineteen,\npromulgation of regulations thereunder, and achievement of the statewide\ngreenhouse gas emission limits, as defined and established in article\nseventy-five of the environmental conservation law, or the publication\nof delinquent lists showing the names of petroleum businesses who have\nfailed to pay their taxes at the time and in the manner provided by\nsection three hundred eight of this article together with any relevant\ninformation which in the opinion of the commissioner may assist in the\ncollection of such delinquent taxes; or the inspection by the attorney\ngeneral or other legal representatives of the state of the return of any\npetroleum business which shall bring action to set aside or 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 of any\npetroleum business by the comptroller or duly designated officer or\nemployee of the state department of audit and control, for purposes of\nthe audit of a refund of any tax paid by such petroleum business under\nthis article. Provided, further, nothing herein shall be construed to\nprohibit the disclosure of taxpayer identity information, including\nname, mailing address and taxpayer identifying number (social security\naccount number, or such other number as has been assigned by the\nsecretary of the United States treasury or
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