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This entry was published on 2024-05-03
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SECTION 5
Obtaining and furnishing taxpayer identification information
Tax (TAX) CHAPTER 60, ARTICLE 1
§ 5. Obtaining and furnishing taxpayer identification information. 1.
Definitions. For purposes of this section, the following terms shall
mean:

(a) "License" shall include the whole or part of any covered agency
permit, certificate, approval, registration, charter or similar form of
permission to engage in a profession, trade, business or occupation and
any notification required to be made to any covered agency that a
profession, trade, business or occupation is being engaged in or is
expected to be commenced. However, such term shall not include any
original charter or certificate of incorporation granted by any covered
agency.

(b) "Person" shall mean an individual, partnership, limited liability
company, society, association, joint stock company, corporation, estate,
receiver, trustee, assignee, referee, or any other person acting in a
fiduciary or representative capacity, whether appointed by a court or
otherwise, or any combination of the foregoing. However, such term shall
not include any public corporation, corporation formed other than for
profit or unincorporated not-for-profit entity, except such term shall
include an education corporation of the type dealt with in section two
hundred twenty-one of the education law, an education corporation
subject to article one hundred one of the education law and a
cooperative corporation.

* (c) "State agency" shall mean the state of New York, any department,
board, bureau, commission, division, office, council or agency thereof,
a public authority or a public benefit corporation.

* NB Effective until June 30, 2024

* (c) "State agency" shall mean the state of New York, any department,
board, bureau, commission, division, office, council or agency thereof,
a public authority or a public benefit corporation. "State agency" shall
also include the New York Waterfront Commission.

* NB Effective June 30, 2024 until enactment by New Jersey of
legislation having an identical effect

* (c) "Covered agency" shall mean the state of New York, any county of
the state of New York, any department, board, bureau, commission,
division, office, council or agency of the state or any such county, a
public authority, a public benefit corporation, the port authority of
New York and New Jersey or the waterfront commission of New York harbor.
When a county is wholly included within a city, then the term "county"
shall be read to include the city. "Covered agency" shall also include
the New York Waterfront Commission.

* NB Effective upon enactment by New Jersey of legislation having an
identical effect

2. Requiring information. Notwithstanding any other provision of law,
every covered agency shall, as part of the procedure for granting,
renewing, amending, supplementing or restating the license of any person
or at the time the covered agency contracts to purchase or purchases
goods or services or leases real or personal property from any person,
require that each such person provide to the covered agency such
person's federal social security account number or federal employer
identification number, or both such numbers when such person has both
such numbers, or, where such person does not have such number or
numbers, the reason or reasons why such person does not have such number
or numbers. Such numbers or reasons shall be obtained by such covered
agency as part of the administration of the taxes administered by the
commissioner for the purpose of establishing the identification of
persons affected by such taxes.

3. Furnishing information to commissioner. (a) Notwithstanding any
other provision of law, a covered agency shall, upon request of the
commissioner, furnish to the commissioner the following information with
respect to each person covered by subdivision two of this section:

(1) business name or the name under which the applicant for a license
or licensee will be licensed or is licensed;

(2) business address or whatever type of address the covered agency
requires the applicant for a license or the licensee to furnish to it;
and

(3) federal social security account number or federal employer
identification number, or both such numbers where such person has both
such numbers, or the reason or reasons, furnished by such person, why
such person does not have such number or numbers.

(b) The reports required under paragraph (a) of this subdivision shall
be submitted on a compatible magnetic tape file or in some other form
which is mutually acceptable to the covered agency and the commissioner.

4. Report not open to public inspection. Notwithstanding article six
of the public officers law or any other provision of law, the report to
be furnished by the covered agency to the commissioner pursuant to
subdivision three of this section shall not be open to the public for
inspection.