N.Y. Tax Law Section 1356
Information sharing

A city having a population of one million or more imposing a surcharge pursuant to this article shall, upon request by the commissioner of taxation and finance, provide the department of taxation and finance with any records in its possession used or considered in determining whether a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, is not a primary residence. The department of taxation and finance shall, upon request by such city, provide such city with any records in its possession contained in any return filed pursuant to article 30 (City Personal Income Tax)article thirty of this chapter or disclosed by any investigation of tax liability under such article for the purposes of implementing such surcharge. Information shared pursuant to this subsection shall not be subject to disclosure pursuant to article six of the public officers law. * NB Repealed June 30, 2031

Source: Section 1356 — Information sharing, https://www.­nysenate.­gov/legislation/laws/TAX/1356 (updated Jun. 5, 2026; accessed Jul. 25, 2026).

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Verified:
Jul. 25, 2026

Last modified:
Jun. 5, 2026

§ 1356. Info. sharing's source at nysenate​.gov

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