N.Y. TAX Law § 1439-O*2

* § 1439-o. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county or town,\nincluding any person engaged or retained on an independent contract\nbasis, to divulge or make known in any manner the particulars set forth\nor disclosed in any return required under a local law enacted pursuant\nto this article. However, that nothing in this section shall prohibit\nthe recording officer from making a notation on an instrument effecting\na conveyance indicating the amount of tax paid. No recorded instrument\neffecting a conveyance shall be considered a return for purposes of this\nsection.\n 2. The officers charged with the custody of such returns shall not be\nrequired to produce any of them or evidence of anything contained in\nthem in any action or proceeding in any court, except on behalf of the\ncounty or town in any action or proceeding involving the collection of a\ntax due under a local law enacted pursuant to this article to which such\ncounty or town is a party, or a claimant, or on behalf of any party to\nany action or proceeding under the provisions of a local law enacted\npursuant to this article when the returns or facts shown thereby are\ndirectly involved in such action or proceeding, in any of which events\nthe court may require the production of, and may admit in evidence, so\nmuch of said returns or of the facts shown thereby, as are pertinent to\nthe action or proceeding and no more.\n 3. Nothing herein shall be construed to prohibit the delivery to a\ngrantor or grantee of an instrument effecting a conveyance or the duly\nauthorized representative of a grantor or grantee of a certified copy of\nany return filed in connection with such instrument or to prohibit the\npublication of statistics so classified as to prevent the identification\nof particular returns and the items thereof, or the inspection by the\nlegal representatives of such county or town of the return of any\ntaxpayer who shall bring action to set aside or review the tax based\nthereon.\n 4. Any officer or employee of such county or town who willfully\nviolates the provisions of this section shall be dismissed from office\nand be incapable of holding any public office in this state for a period\nof five years thereafter.\n * NB Repealed December 31, 2027\n * NB There are 3 § 1439-o's\n