(b) Notwithstanding the provisions of subdivision (a) of this section,
the exemptions provided in paragraph ten of subdivision (a) of section
eleven hundred fifteen of this chapter, and the provisions of section
eleven hundred sixteen, except those provided in paragraphs one, two,
three and six of subdivision (a) of such section, shall not apply to the
taxes imposed by this article.
(c) Notwithstanding the provisions of this section or section eleven
hundred forty-six of this chapter, the commissioner may, in his or her
discretion, permit the commissioner of health or his or her authorized
representative to inspect any return related to the tax imposed by this
article and may furnish to the commissioner of health any such return or
supply him or her with information concerning an item contained in any
such return, or disclosed by any investigation of a liability under this
article.