N.Y. TAX Law § 1448-U

§ 1448-u. 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 of Essex or any\nperson engaged or retained by such county 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 in any action or proceeding involving the collection of a tax due\nunder a local law enacted pursuant to this article to which such county\nor an officer or employee of such county is a party or a claimant, or on\nbehalf of any party to any action or proceeding under the provisions of\na local law enacted pursuant to this article when the returns or facts\nshown thereby are directly involved in such action or proceeding, in any\nof which events the court may require the production of, and may admit\nin evidence, so much of said returns or of the facts shown thereby, as\nare pertinent to the 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 of the return of any taxpayer who\nshall bring action to set aside or review the tax based thereon.\n 4. Any officer or employee of such county who willfully violates the\nprovisions of this section shall be dismissed from office and be\nincapable of holding any public office in this state for a period of\nfive years thereafter.\n