(b) Cross-reference: For criminal penalties, see article thirty-seven
of this chapter.
4. Notwithstanding the provisions of subdivision one of this section,
the tax commission, in its discretion, may require or permit any or all
persons or carriers liable for any tax or fee imposed by this article,
to make payment of any tax, fee, penalty or interest to banks, banking
houses or trust companies designated by the tax commission and to file
returns 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 five hundred fifteen.
5. Notwithstanding any other provision of this section: (a) Upon
agreement with the heads of the department of motor vehicles, the
department of transportation, the department of environmental
conservation, the division of state police, the thruway authority, the
United States department of transportation, and the United States
department of homeland security (or any other federal agency which may
assume the duties of either or both of such federal agencies), the
commissioner may disclose to such agencies the name, address, employer
identification number, vehicle identification number, application status
information, and other appropriate identifying and application
information, of persons holding a certification of registration or
license under this article, persons whose certificate of registration or
license under this article has been revoked, suspended or surrendered,
and persons whose application for a certificate of registration or
license under this article has been denied, for the purposes of
improving the safety and security oversight of the motor carrier
industry and coordinating and streamlining the credentialing process for
such industry administered by such agencies.
(b) Any information disclosed by the commissioner pursuant to
paragraph (a) of this subdivision may, pursuant to such agreement, be
re-disclosed by and among the heads of such agencies and may also be
re-disclosed to the heads of comparable agencies of any other state, the
District of Columbia or any province or territory of Canada in
furtherance of the purposes specified in this subdivision.
6. (a) Notwithstanding the provisions of subdivision one 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 returns or 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 return or 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
return or report, and any social security numbers, account numbers and
residential address information.
(b) No returns or reports shall be furnished pursuant to this
subdivision unless the chairperson of the requesting committee certifies
in writing that such returns or 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 returns or reports or
return or report information, pursuant to 26 U.S.C. Section 6103(f), and
that if such requested returns or 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).
Structure New York Laws