Section 1146. Returns to be secret

(a) Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the tax commission, any tax commissioner, any officer or employee of the
  department of taxation and finance, 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 return  or  report
  filed  with  the  tax commission pursuant to this article, to divulge or
  make known in any manner any particulars set forth or disclosed  in  any
  such  return  or  report.  The officers charged with the custody of such
  returns and reports 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  tax  commission  in  an  action  or
  proceeding under the provisions of the tax law or in any other action or
  proceeding  involving  the collection of a tax due under this chapter to
  which the state or the tax commission is a party or a  claimant,  or  on
  behalf  of  any  party  to  any  action, proceeding or hearing under the
  provisions of this article when the  returns,  reports  or  facts  shown
  thereby  are directly involved in such action, proceeding or hearing, in
  any of which events the court, or in the case  of  a  hearing,  the  tax
  commission  may  require the production of, and may admit into evidence,
  so much of said returns, reports or of the facts shown thereby,  as  are
  pertinent  to  the  action,  proceeding  or hearing and no more. The tax
  commission may, nevertheless,  publish  a  copy  or  a  summary  of  any
  decision  rendered  after  a  hearing  required by this article. Nothing
  herein shall be construed to prohibit the delivery to a person  who  has
  filed  a  return  or  report  or his duly authorized representative of a
  certified copy of any return or report filed in connection with his tax.
  Nor shall anything herein be construed to prohibit  the  delivery  to  a
  person  required  to  collect the tax under this article or a purchaser,
  transferee  or  assignee  personally  liable  under  the  provisions  of
  subdivision  (c) of section eleven hundred forty-one of this chapter for
  the tax due from the seller, transferor or assignor, of  any  return  or
  report  filed  under  this article in connection with such tax provided,
  however, that there may be delivered only so much of said return, report
  or of the facts shown thereby as are pertinent to a determination of the
  taxes due or liability owed by such person or purchaser,  transferee  or
  assignee  and  no  more  or to prohibit the publication of statistics so
  classified as to prevent the identification  of  particular  returns  or
  reports and the items thereof, or the inspection by the attorney general
  or  other  legal representatives of the state of the return or report of
  any person required to collect or pay the tax who shall bring action  to
  review  the  tax  based thereon, or against whom an action or proceeding
  under this chapter has been recommended by the commissioner of  taxation
  and  finance  or  the  attorney  general  or has been instituted, or the
  inspection of the returns or reports required under this article by  the
  comptroller  or  duly  designated  officer  or  employee  of  the  state
  department of audit and control, for purposes of the audit of  a  refund
  of  any  tax  paid  by a person required to collect or pay the tax under
  this article. Provided, further, nothing herein shall  be  construed  to
  prohibit  the  disclosure,  in  such  manner as the tax commission deems
  appropriate, of the names and other appropriate identifying  information
  of  those  persons holding certificates of authority pursuant to section
  eleven  hundred  thirty-four  of  this  article,  those  persons   whose
  certificates  of authority have been suspended or revoked, those persons
  whose certificates of authority have expired,  those  persons  who  have
  filed a certificate of registration for a certificate of authority where
  the  tax  commission  has  refused  to issue a certificate of authority,
  those persons holding direct payment permits pursuant to section  eleven

  hundred  thirty-two  or  those persons whose direct payment permits have
  been suspended or revoked by the tax commission.
    (b) Notwithstanding the provisions of subdivision (a) of this section,
  the  tax commission may, in its discretion, permit the proper officer of
  any city, county or school  district  imposing  any  tax  authorized  by
  article  twenty-nine,  or the authorized representative of such officer,
  to inspect any return filed under this article, or may furnish  to  such
  officer  or his authorized representative an abstract of any such return
  or supply him with information concerning an item contained in any  such
  return,  or  disclosed  by any investigation of tax liability under this
  article; but such  permission  shall  be  granted  or  such  information
  furnished  only  if  such  city,  county  or  school district shall have
  furnished the tax  commission  with  all  information  requested  by  it
  pursuant to article twenty-nine of this chapter and shall have permitted
  the  tax  commission  or  its  authorized  representative  to  make  any
  inspection of returns or reports filed with such city, county or  school
  district  which  the  tax commission may have requested pursuant to said
  section.
    (c) Notwithstanding the provisions of subdivision (a) of this section,
  the tax commission, in its discretion, may require or permit any or  all
  persons  liable  for  any  tax or required to collect any tax imposed by
  this article,  to  make  payment  to  banks,  banking  houses  or  trust
  companies designated by the tax commission and to file returns with such
  banks,   banking  houses  or  trust  companies  as  agents  of  the  tax
  commission, in  lieu  of  paying  any  such  tax  directly  to  the  tax
  commission. However, the tax commission shall designate only such banks,
  banking  houses  or  trust  companies  as  are already designated by the
  comptroller  as  depositories  pursuant  to   section   eleven   hundred
  forty-eight.
    (d) Notwithstanding the provisions of subdivision (a) of this section,
  the  tax  commission  may  permit  the  secretary of the treasury of the
  United States or his delegates, or the proper tax officer of  any  state
  imposing   a   sales   or   compensating  use  tax,  or  the  authorized
  representative of either such officer, to inspect any return filed under
  this  article,  or  may  furnish  to  such  officer  or  his  authorized
  representative  an  abstract  of  any  such  return  or  supply him with
  information  concerning  an  item  contained  in  any  such  return,  or
  disclosed  by any investigation of tax liability under this article, but
  such permission shall be granted or such information furnished  only  if
  the  laws  of  the United States or of such other state, as the case may
  be, grant substantially similar privileges to the commission or  officer
  of this state charged with the administration of the tax imposed by this
  article,  and  only  if  such information is to be used for tax purposes
  only; and provided further the commissioner of taxation and finance  may
  furnish  to  the  commissioner  of  internal  revenue  or his authorized
  representative such returns filed  under  this  article  and  other  tax
  information,  as  he  may  consider  proper, for use in court actions or
  proceedings under the internal revenue code, whether civil or  criminal,
  where  a  written  request therefor has been made to the commissioner of
  taxation and finance by the secretary of  the  treasury  of  the  United
  States  or  his  delegates, provided the laws of the United States grant
  substantially similar powers to the secretary of  the  treasury  of  the
  United  States  or his delegates. Where the commissioner of taxation and
  finance has so authorized use of returns and other information  in  such
  actions  or  proceedings,  officers  and  employees of the department of
  taxation and finance may testify  in  such  actions  or  proceedings  in
  respect to such returns or other information.

    (e)  Returns  and  reports filed under this article shall be preserved
  for three years and thereafter until the tax commission orders  them  to
  be destroyed.
    (f)  (1)  Any  officer or employee of the state who willfully violates
  the provisions of subdivision (a) of this  section  shall  be  dismissed
  from  office  and be incapable of holding any public office for a period
  of five years thereafter.
    (2) Cross-reference: For criminal penalties, see article  thirty-seven
  of this chapter.
    (g) Notwithstanding the provisions of subdivision (a) of this section,
  if  the commissioner determines that a person required to collect tax is
  liable for any tax, penalty or interest under this article or is  liable
  for a penalty under subdivision (e) of section eleven hundred forty-five
  of  this article with respect to any failure, upon request in writing of
  such person, the commissioner shall disclose in writing to  such  person
  (1)  the  name  of any other person required to collect tax or any other
  person liable for such penalty  under  such  subdivision  (e)  whom  the
  commissioner  has  determined  to be liable for the same tax, penalty or
  interest or for such penalty with  respect  to  such  failure,  and  (2)
  whether  the  commissioner has attempted to collect such tax, penalty or
  interest or such penalty from such other person, the general  nature  of
  such collection activities, and the amount collected.