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This entry was published on 2014-09-22
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SECTION 1573
Returns to be confidential
Tax (TAX) CHAPTER 60, ARTICLE 33-B
§ 1573. Returns to be confidential. 1. Except in accordance with
proper judicial order or as otherwise provided by law, it shall be
unlawful for the treasurer or any officer or employee of the county or
designated community, including any person engaged or retained on an
independent contract basis, to divulge or make known in any manner the
particulars set forth or disclosed in any return required under a local
law enacted pursuant to this article. Provided, however, that nothing in
this section shall prohibit the recording officer from making a notation
on an instrument effecting a conveyance indicating the amount of tax
paid. No recorded instrument effecting a conveyance shall be considered
a return for purposes of this section.

2. The officers charged with the custody of such returns shall not be
required to produce any of them or evidence of anything contained in
them in any action or proceeding in any court, except on behalf of the
county or designated community in any action or proceeding involving the
collection of a tax due under a local law enacted pursuant to this
article to which such county or designated community is a party, or a
claimant, or on behalf of any party to any action or proceeding under
the provisions of a local law enacted pursuant to this article when the
returns or facts shown thereby are directly involved in such action or
proceeding, in any of which events the court may require the production
of, and may admit in evidence, so much of said returns or of the facts
shown thereby, as are pertinent to the action or proceeding and no more.

3. Nothing in this section shall be construed to prohibit the delivery
to a seller or buyer of an instrument effecting a conveyance or the duly
authorized representative of a seller or buyer of a certified copy of
any return filed in connection with such instrument or to prohibit the
publication of statistics so classified as to prevent the identification
of particular returns and the items thereof, or the inspection by the
legal representatives of such county or designated community of the
return of any taxpayer who shall bring action to set aside or review the
tax based thereon.