§ 499. Returns to be secret. (a) Except in accordance with a proper\njudicial order or as otherwise provided for by law, it shall be unlawful\nfor the commissioner, any officer or employee of the department, or any\nperson engaged or retained by such department on an independent contract\nbasis or any other person who in any manner may acquire knowledge of the\ncontents of a return or report filed pursuant to this article to divulge\nor make known in any manner the contents or any other information\nrelating to the business of a registrant contained in any return or\nreport required under this article. The officers charged with the\ncustody of such returns or reports shall not be required to produce any\nof them or evidence of anything contained in them in any action or\nproceeding in any court, except on behalf of the state, the state\ndepartment of health, the state department of education or the\ncommissioner in an action or proceeding under the provisions of this\nchapter or on behalf of the state or the commissioner in any other\naction or proceeding involving the collection of a tax due under this\nchapter to which the state or the commissioner is a party or a claimant\nor on behalf of any party to any action or proceeding under the\nprovisions of this article, when the returns or the reports or the facts\nshown thereby are directly involved in such action or proceeding, in any\nof which events the court may require the production of, and may admit\nin evidence so much of said returns or reports or of the facts shown\nthereby as are pertinent to the action or proceeding and no more.\nNothing herein shall be construed to prohibit the commissioner, in his\nor her discretion, from allowing the inspection or delivery of a\ncertified copy of any return or report filed under this article, or from\nproviding any information contained in any such return or report, by or\nto a duly authorized officer or employee of the state department of\nhealth or the state department of education; nor to prohibit the\ninspection or delivery of a certified copy of any return or report filed\nunder this article, or the provision of any information contained\ntherein, by or to the attorney general or other legal representatives of\nthe state when an action shall have been recommended or commenced\npursuant to this chapter in which such returns or reports or the facts\nshown thereby are directly involved; nor to prohibit the commissioner\nfrom providing or certifying to the division of budget or the\ncomptroller the total number of returns or reports filed under this\narticle in any reporting period and the total collections received\ntherefrom; nor to prohibit 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 registrant or\nother person under this article; nor to prohibit the delivery to a\nregistrant, or a duly authorized representative of such registrant, a\ncertified copy of any return or report filed by such registrant pursuant\nto this article, nor to prohibit the publication of statistics so\nclassified as to prevent the identification of particular returns or\nreports and the items thereof.\n (a-1) Cooperation with investigations by certain committees of the\nUnited States Congress. (1) Notwithstanding the provisions of\nsubdivision (a) of this section, upon written request from the\nchairperson of the committee on ways and means of the United States\nHouse of Representatives, the chairperson of the committee on finance of\nthe United States Senate, or the chairperson of the joint committee on\ntaxation of the United States Congress, the commissioner shall furnish\nsuch committee with any current or prior year returns or reports\nspecified in such request that were filed under this article by the\npresident of the United States, vice-president of the United
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