N.Y. TAX Law § 1256

§ 1256. Cooperation by localities. Every city, county and school\ndistrict shall cooperate with the state tax commission to enable it to\ncarry out its duties under articles twenty-eight and twenty-nine of this\nchapter. Every such locality shall furnish to such commission those\nreturns, reports and other information which the tax commission deems\nnecessary to carry out such duties, except that cities having a\npopulation of one million or more, may, in their discretion, furnish\ninstead copies of such returns, reports and other information. Such\ncopies shall be furnished at the tax commission's expense, such expenses\nto be charged to the cost of administration. Notwithstanding any other\nlaw to the contrary, the duty to furnish returns, reports and other\ninformation or copies thereof shall apply to those returns and reports\nfiled under taxes authorized under chapter eight hundred seventy-three\nof the laws of nineteen hundred thirty-four, as amended, chapter three\nhundred forty-one of the laws of nineteen hundred forty-six, as amended,\narticle two-B of the general city law and chapter two hundred\nseventy-eight of the laws of nineteen hundred forty-seven, as amended,\nand to such other information which is relevant to the duties of the tax\ncommission under such articles twenty-eight and twenty-nine.\n