New York Laws
Article 9-A - Franchise Tax on Business Corporations
211 - Reports.

(b) (i) Any officer or employee of the state who willfully violates
the provisions of paragraph (a) of this subdivision shall be dismissed
from office and be incapable of holding any public office in this state
for a period of five years thereafter.
(ii) Cross-reference: For criminal penalties, see article thirty-seven
of this chapter.
(c) Notwithstanding any provisions of this subdivision, the tax
commission may permit the secretary of the treasury of the United States
or his delegates, or the proper officer of any other state charged with
tax administration, or the authorized representative of either such

officer, to inspect the reports filed under this article, or may furnish
to such officer or his authorized representative an abstract of any such
report or supply information concerning an item contained in any such
report, or disclosed by an investigation of tax liability under this
article, but such permission shall be granted or such information
furnished to such officer or his representative only if the laws of the
United States or of such other state, as the case may be, grant
substantially similar privileges to the commission or officer of this
state charged with the administration of the tax imposed by this article
and such information is to be used for tax purposes only; and provided
further the commissioner of taxation and finance may furnish to the
secretary of the treasury of the United States or his delegates such
reports filed under this article and other tax information, as he may
consider proper, for use in court actions or proceedings under the
internal revenue code, whether civil or criminal, where a written
request therefor has been made to the commissioner of taxation and
finance by the secretary of the treasury or his delegates provided the
laws of the United States grant substantially similar powers to the
secretary of the treasury or his delegates. Where the commissioner of
taxation and finance has so authorized use of reports or other tax
information in such actions or proceedings, officers and employees of
the department of taxation and finance may testify in such actions or
proceedings in respect to such reports or other tax information; and
provided further that such commission may furnish any municipality with
such information contained in the reports filed under this article as it
may consider proper for use in any certiorari or condemnation
proceeding.
9. Notwithstanding the provisions of subdivision eight of this
section, the tax commission may permit the officer charged with the
administration of an income tax imposed by any city of the state of New
York, or the authorized representative of such officer, to inspect the
reports filed under this article, or may furnish to such officer or his
authorized representative an abstract of any such report or supply
information concerning an item contained in any such report, or
disclosed by any investigation of tax liability under this article, but
such permission shall be granted or such information furnished to such
officer or his representative only if the local laws of such city grant
substantially similar privileges to the commission or officer of this
state charged with the administration of the tax imposed by this article
and such information is to be used for tax purposes only; and provided
further the commissioner of taxation and finance may furnish to such
city officer or his delegates and the legal representative of such city
such reports filed under this article and other tax information, as he
may consider proper, for use in court actions or proceedings under such
local law, whether civil or criminal, where a written request therefor
has been made to the commissioner of taxation and finance by such city
officer or his delegates or by such legal representative of such city,
provided the local law of such city grants substantially similar powers
to the city officer charged with the administration of the city income
tax or his delegates. Where the commissioner of taxation and finance has
so authorized use of reports or other tax information in such actions or
proceedings, officers and employees of the department of taxation and
finance may testify in such actions or proceedings in respect to such
reports or other tax information.
10. Notwithstanding the provisions of subdivision eight of this
section, the tax commission, in its discretion, may require or permit
any or all persons liable for any tax imposed by this article, to make
payments on account of estimated tax and payment of any tax, penalty or

interest imposed by this article to banks, banking houses or trust
companies designated by the tax commission and to file declarations of
estimated tax, applications for automatic extensions of time to file
reports, and reports with such banks, banking houses or trust companies
as agents of the tax commission, in lieu of making any such payment
directly to the tax commission. However, the tax commission shall
designate only such banks, banking houses or trust companies as are or
shall be designated by the comptroller as depositories pursuant to
section two hundred eighteen.
11. Notwithstanding the provisions of subdivision eight of this
section, the commissioner may disclose to the head of any state agency,
pursuant to section one hundred seventy-one-f of this chapter, the name
and taxpayer identification number of any taxpayer whose overpayment is
certified to the comptroller to be credited against a past-due legally
enforceable debt owed to such agency and the amount of the overpayment
and interest thereon certified to the comptroller to be credited against
a past-due legally enforceable debt, and the commissioner may disclose
to the commissioner of finance of the city of New York, pursuant to
section one hundred seventy-one-l of this chapter, the name and taxpayer
identification number of any taxpayer whose overpayment is certified to
the comptroller to be credited against a city of New York tax warrant
judgment debt and the amount of the overpayment and interest thereon
certified to the comptroller to be credited against a city of New York
tax warrant judgment debt.
12. (a) Notwithstanding the provisions of subdivision eight of this
section, the commissioner and the comptroller shall enter into an
agreement pursuant to which the commissioner shall, upon request,
provide the comptroller with a report, not more frequently than
annually, with respect to corporations or other entities which have
filed a business corporation franchise tax report under this article for
any taxable year within ten calendar years prior to the report to the
comptroller made pursuant to this subdivision, providing the following
information, to the extent that such information is readily available
from the department's system for identifying taxpayer indicative data:
(1) business name and legal name, if different;
(2) business address and mailing address;
(3) federal employer identification number;
(4) date entered into business.
(b) Each report to the comptroller made pursuant to this subdivision
shall list each corporation or other entity with respect to which such
report is made according to the total assets reported for the end of the
year on its most recent available business corporation franchise tax
report, in descending order. Such reports to the comptroller shall not
disclose the actual amount of total assets reported on such business
corporation franchise tax reports.
(c) The information provided to the comptroller pursuant to this
subdivision shall be used only for administration and enforcement of the
abandoned property law. The comptroller may redisclose the information
provided under this subdivision only to the extent necessary for
enforcement or administration of the abandoned property law.
(d) The reports to the comptroller required under this subdivision
shall be submitted by electronic means or in some other format which is
mutually acceptable to the comptroller and the commissioner. The written
agreement with the comptroller shall set forth the procedures for
providing the information the commissioner is allowed to disclose
pursuant to this subdivision.
(e) Notwithstanding article six of the public officers law or any
other provision of law, the reports to be furnished to the comptroller

pursuant to this subdivision shall not be open to the public for
inspection.
14. Notwithstanding the provisions of subdivision eight of this
section, the commissioner may disclose to a taxpayer or a taxpayer's
related member, as defined in paragraph (o) of subdivision nine of
section two hundred eight of this article, information relating to any
royalty payments paid, incurred or received by such taxpayer or related
member to or from the other, including the treatment of such payments by
the taxpayer or the related member in any report or return transmitted
to the commissioner under this chapter.
15. Notwithstanding the provisions of subdivision eight of this
section, the commissioner shall provide the statements and other
required information requested on tax reports under section four hundred
eight of the business corporation law to the secretary of state for
filing. Such provision may also include a copy or image of that portion
of the report solely pertinent to such information to the extent
feasible. The commissioner any also provide information on
noncompliance.
16. (a) Notwithstanding the provisions of subdivision eight of this
section, upon written request from the chairperson of the committee on
ways and means of the United States House of Representatives, the
chairperson of the committee on finance of the United States Senate, or
the chairperson of the joint committee on taxation of the United States
Congress, the commissioner shall furnish such committee with any current
or prior year reports specified in such request that were filed under
this article by the president of the United States, vice-president of
the United States, member of the United States Congress representing New
York state, or any person who served in or was employed by the executive
branch of the government of the United States on the executive staff of
the president, in the executive office of the president, or in an acting
or confirmed capacity in a position subject to confirmation by the
United States senate; or, in New York state: a statewide elected
official, as defined in paragraph (a) of subdivision one of section
seventy-three-a of the public officers law; a state officer or employee,
as defined in subparagraph (i) of paragraph (c) of subdivision one of
such section seventy-three-a; a political party chairperson, as defined
in paragraph (h) of subdivision one of such section seventy-three-a; a
local elected official, as defined in subdivisions one and two of
section eight hundred ten of the general municipal law; a person
appointed, pursuant to law, to serve due to vacancy or otherwise in the
position of a local elected official, as defined in subdivisions one and
two of section eight hundred ten of the general municipal law; a member
of the state legislature; or a judge or justice of the unified court
system, or filed by a partnership, firm, association, corporation,
joint-stock company, trust or similar entity directly or indirectly
controlled by any individual listed in this paragraph, whether by
contract, through ownership or control of a majority interest in such
entity, or otherwise, or filed by a partnership, firm, association,
corporation, joint-stock company, trust or similar entity of which any
individual listed in this paragraph holds ten percent or more of the
voting securities of such entity; provided however that, prior to
furnishing any report, the commissioner shall redact any copy of a
federal return (or portion thereof) attached to, or any information on a
federal return that is reflected on, such report, and any social
security numbers, account numbers and residential address information.
(b) No reports shall be furnished pursuant to this subdivision unless
the chairperson of the requesting committee certifies in writing that
such reports have been requested related to, and in furtherance of, a

legitimate task of the Congress, that the requesting committee has made
a written request to the United States secretary of the treasury for
related federal reports or report information, pursuant to 26 U.S.C.
Section 6103(f), and that if such requested reports are inspected by
and/or submitted to another committee, to the United States House of
Representatives, or to the United States Senate, then such inspection
and/or submission shall occur in a manner consistent with federal law as
informed by the requirements and procedures established in 26 U.S.C.
Section 6103(f).