New York Laws
Article 31 - Real Estate Transfer Tax
1405-B - Cooperative Housing Corporation Transfers.

(b) Every cooperative housing corporation shall be required to file an
information return with the commissioner of taxation and finance by July
fifteenth of each year covering the preceding period of January first
through June thirty-first and by January fifteenth of each year covering
the preceding period of July first through December thirty-first. The
return shall contain such information regarding the conveyance of shares
of stock in the cooperative housing corporation as the commissioner may
deem necessary, including but not limited to, the names, addresses and
employee identification numbers or social security numbers of the
grantor and the grantee, the number of shares conveyed, the date of the
conveyance and the consideration paid for such conveyance. The
commissioner of taxation and finance may enter into an agreement with
the chief fiscal officer of the city of New York to provide that a
single information return may be filed for purposes of the tax imposed
by this article and the real property transfer tax imposed by such city.
(c) The information contained within information returns filed under
subdivision (b) of this section may be provided by the commissioner to
local assessors for use in real property tax administration, and such

information shall not be subject to the secrecy provisions set forth in
section fourteen hundred eighteen of this chapter, provided, however,
that the commissioner shall not disclose social security numbers or
employer identification numbers.