Legislation
SECTION 1356
Information sharing
Tax (TAX) CHAPTER 60, ARTICLE 30-C
* § 1356. Information sharing. A city having a population of one
million or more imposing a surcharge pursuant to this article shall,
upon request by the commissioner of taxation and finance, provide the
department of taxation and finance with any records in its possession
used or considered in determining whether a covered property, or, in the
case of a residential cooperative property, a residential cooperative
dwelling unit, is not a primary residence. The department of taxation
and finance shall, upon request by such city, provide such city with any
records in its possession contained in any return filed pursuant to
article thirty of this chapter or disclosed by any investigation of tax
liability under such article for the purposes of implementing such
surcharge. Information shared pursuant to this subsection shall not be
subject to disclosure pursuant to article six of the public officers
law.
* NB Repealed June 30, 2031
million or more imposing a surcharge pursuant to this article shall,
upon request by the commissioner of taxation and finance, provide the
department of taxation and finance with any records in its possession
used or considered in determining whether a covered property, or, in the
case of a residential cooperative property, a residential cooperative
dwelling unit, is not a primary residence. The department of taxation
and finance shall, upon request by such city, provide such city with any
records in its possession contained in any return filed pursuant to
article thirty of this chapter or disclosed by any investigation of tax
liability under such article for the purposes of implementing such
surcharge. Information shared pursuant to this subsection shall not be
subject to disclosure pursuant to article six of the public officers
law.
* NB Repealed June 30, 2031