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To: Cboldt

The state probably has similar laws.


44 posted on 10/02/2016 7:44:21 AM PDT by Oldexpat
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To: Oldexpat; Cboldt
The state probably has similar laws.

The State of NY does have a law prohibiting disclosure of tax information:

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or employee of the department of taxation and finance, or any person who, pursuant to this section, is permitted to inspect any report, or to whom any information contained in any report is furnished, or any person engaged or retained by such department on an independent contract basis, or any person who in any manner may acquire knowledge of the contents of a report filed pursuant to this article, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report under this article.

However, this is from the section on corporate income tax. The section on personal income tax is worded a bit differently:

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, any person engaged or retained by such department on an independent contract basis, any depositary to which any return may be delivered as provided in subsection (h) or (i) of this section, any officer or employee of such depositary, or any person who, pursuant to this section, is permitted to inspect any report or return or to whom a copy, an abstract or a portion of any report or return is furnished, or to whom any information contained in any report or return is furnished, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this article[...]

Both have very long sentences that run on far longer than they should, making it unclear exactly what qualifiers still apply.

The question is whether pursuant to this section still applies at the point where I've highlighted them. If that phrase is considered to be operative, then it could be used to restrict the scope of this law to disclosures by the tax commission.

54 posted on 10/02/2016 8:25:46 AM PDT by justlurking
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