§ 514. Secrecy of returns. 1. Except in accordance with proper\njudicial order or as in this section or otherwise provided by law, it\nshall be unlawful for the tax commission, any tax commissioner, any\nofficer or employee of the department of taxation and finance, or any\nofficer or person who, pursuant to this section, is permitted to inspect\nany return or report or to whom a copy, an abstract or a portion of any\nreturn or report is furnished, or to whom any information contained in\nany return or report is furnished, or any person engaged or retained by\nsuch department on an independent contract basis, or any person who in\nany manner may acquire knowledge of the contents of a return or report\nfiled pursuant to this article, to divulge or make known in any manner\nthe contents or any other information relating to the business of a\ncarrier or other person contained in any return or report required under\nthis article. The officers charged with the custody of such returns or\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 state, the department of taxation and finance,\nthe department of transportation or the tax commission in an action or\nproceeding under the provisions of this chapter, the vehicle and traffic\nlaw or the transportation law, or on behalf of the state or the tax\ncommission in any other action or proceeding involving the collection of\na tax due under this chapter to which the state or the tax commission is\na party or a claimant or on behalf of any party to any action or\nproceeding under the provisions of this article or the vehicle and\ntraffic law or the transportation law when the returns or the reports or\nthe facts shown thereby are directly involved in such action or\nproceeding, or on behalf of officers to whom information shall have been\nsupplied as provided in subdivision two of this section, in any of which\nevents the court may require the production of, and may admit in\nevidence so much of said returns or reports or of the facts shown\nthereby as are pertinent to the action or proceeding and no more. The\ntax commission may, nevertheless, publish a copy or a summary of any\ndecision rendered after the formal hearing provided for in section five\nhundred ten of this chapter. Nothing herein shall be construed to\nprohibit the tax commission, in its discretion, from allowing the\ninspection or delivery of a certified copy of any return or report filed\nunder this article or of any information contained in any such return or\nreport by or to a duly authorized officer or employee of the department\nof transportation, or by or to the attorney general or other legal\nrepresentatives of the state when an action shall have been recommended\nor commenced pursuant to the provisions of this chapter, the vehicle and\ntraffic law or the transportation law in which such returns or reports\nor the facts shown thereby are directly involved; or the inspection of\nthe returns or reports required under this article by the comptroller or\nduly designated officer or employee of the state department of audit and\ncontrol, for purposes of the audit of a refund of any tax paid by any\nperson under this article; nor to prohibit the delivery to any person,\nor a duly authorized representative of such person of a certified copy\nof any return or report filed by such person pursuant to this article,\nnor to prohibit the publication of statistics so classified as to\nprevent the identification of particular returns or reports and the\nitems thereof; nor to prohibit the publication of delinquent lists\nshowing the names of taxpayers who have failed to pay their taxes at the\ntime and in the manner provided by section five hundred six of this\nchapter, together with any relevant information which in the opinion of\nthe tax commission may assist in the collection of such delinquent\ntaxes. Returns and repo
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