ยง 683-b. Information furnished by the state tax commission and the
comptroller. Information furnished to the New York state higher
education services corporation by the state tax commission and the
comptroller under or as a result of the agreement authorized by section
one hundred seventy-one-d of the tax law shall be considered
confidential and shall not be disclosed except to such federal
department or agency entitled to such information because such
disclosure is necessary for the proper administration of this part.