Section 11-1017. Returns to be secret  


Latest version.
  • Except in accordance with judicial
      order, or upon subpoena issued by a court of competent jurisdiction,  it
      shall  be  unlawful  for  the  commissioner of finance or any officer or
      employee of the city to  divulge  or  make  known  in  any  manner,  any
      information contained in any return required under this chapter. Nothing
      herein  shall  be  construed to prohibit the delivery to a taxpayer of a
      certified copy of any return filed by the taxpayer, nor to prohibit  the
      publication of statistics so classified as to prevent the identification
      of  particular  returns, or the inspection by the corporation counsel of
      the return to any taxpayer who shall bring action or proceeding  to  set
      aside  or  review  the  tax  based thereon, or against whom an action or
      proceeding has been instituted or is contemplated for the collection  of
      a  tax  or  penalty.  Returns  shall  be  preserved  for three years and
      thereafter  until  the  commissioner  of  finance  orders  them  to   be
      destroyed.