ยง 171-z. Information sharing with the comptroller regarding unclaimed
funds. 1. Notwithstanding any other law, the commissioner is authorized
to release to the comptroller information regarding fixed and final
unwarranted debts of taxpayers for purposes of collecting unclaimed
funds from the comptroller to satisfy fixed and final unwarranted debts
owed by taxpayers. For purposes of this section, the term "unwarranted
debt" shall mean past-due tax liabilities, including unpaid tax,
interest and penalty, that the commissioner is required by law to
collect and that have become fixed and final such that the taxpayer no
longer has any right to administrative or judicial review and a warrant
has not been filed; and the term "taxpayer" shall mean any individual,
corporation, partnership, limited liability partnership or company,
partner, member, manager, sole proprietorship, estate, trust, fiduciary
or entity, who or which has been identified as owing taxes to the state.
This section shall not be deemed to abrogate or limit in any way the
powers and authority of the comptroller to set off debts owed the state
from unclaimed funds, under the constitution of the state or any other
law.
2. The comptroller shall keep all information he or she obtains from
the commissioner confidential, and any employee, agent or representative
of the comptroller is prohibited from disclosing any taxpayer
information received under this section to anyone other than the
commissioner or staff of the department or staff of the department of
audit and control for the purposes described in this section.
Structure New York Laws
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance
170 - Department of Taxation and Finance.
171 - Powers and Duties of Commissioner of Taxation and Finance.
171-A - Deposit and Disposition of Revenue.
171-A*2 - Statewide Wage Reporting System.
171-B - Verification of Income.
171-C - Certain Overpayments Credited Against Past-Due Support.
171-D - Certain Overpayments Credited Against Defaulted Governmental Education Loans.
171-F - Certain Overpayments Credited Against Outstanding Debts Owed to a State Agency.
171-G - Provision of Income Information.
171-H - State Directory of New Hires.
171-I - Enforcement of Child Support and Combined Child and Spousal Support Arrears.
171-J - Verification of Payroll Records.
171-L - Certain Overpayments Credited Against Outstanding Tax Debt Owed to the City of New York.
171-N - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.
171-R - Brownfield Credit Report.
171-T - Reciprocal Offset Agreements With the United States or Other States.
171-U - Verification of Income Eligibility for Basic Star Exemption.
171-V - Enforcement of Delinquent Tax Liabilities Through the Suspension of Drivers' Licenses.
171-W - State Support for the Local Enforcement of Past-Due Property Taxes.
171-Z - Information Sharing With the Comptroller Regarding Unclaimed Funds.
171-AA - E-File Authorizations Collected by Tax Return Preparers.
173-A - Hearing Rights Upon Notice and Demand
174 - Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.
174-A - Duration of Warrant Liens on Real Property.
174-B - Limitation on the Time to Collect Tax Liabilities.
174-C - Service of Income Execution Without Filing a Warrant.
175 - Manner of Execution of Instruments by the Commissioner.