N.Y. Tax Law Section 171-G
Provision of income information

(1)

The commissioner shall enter into a written agreement with the commissioner of the office of temporary and disability assistance, on behalf of the office of temporary and disability assistance, which shall set forth the procedures for providing information limited to that described in paragraph (b) of subdivision two of this section obtained or derived from taxpayer returns for the purpose of reviewing support orders enforced pursuant to title six-A of article three of the social services law.

(2)

Such agreement shall include:

(a)

the procedure under which the office of temporary and disability assistance shall notify the department of the identity of those individuals subject to a review of their court orders of support pursuant to Social Services Law § 111-H (Support collection unit)section one hundred eleven-h of the social services law, including the requirement that such individuals be identified by name and social security number, and shall specify when the department shall be notified and the content of such notification;

(b)

a description of the specific information the department shall provide to the office of temporary and disability assistance with regard to individuals identified pursuant to paragraph (a) of this subdivision, which shall be limited to federal adjusted gross income and New York adjusted gross income obtained or derived from the most recently filed New York state personal income tax return, the name, address and social security number of the taxpayer and an indication of whether such income tax return was filed jointly;

(c)

a requirement that the office of temporary and disability assistance maintain a record of all requests for tax information made pursuant to this section;

(d)

the procedure for reimbursement of the department by the office of temporary and disability assistance for the full costs of carrying out the procedures authorized by this section; and

(e)

such other matters as the parties to such agreement shall deem necessary to carry out the provisions of this section.

Source: Section 171-G — Provision of income information, https://www.­nysenate.­gov/legislation/laws/TAX/171-G (updated Sep. 22, 2014; accessed May 4, 2024).

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‑AA
E-file authorizations collected by tax return preparers 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‑E
Certain overpayments credited against national defense/national direct, health professions or nursing student 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‑K
Electronic signature 171‑L
Certain overpayments credited against outstanding tax debt owed to the city of New York 171‑M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York 171‑N
Certain overpayments credited against outstanding tax debts owed to other states 171‑P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state... 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 172
Official seal 173
Review by commissioner 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 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes 177
Construction 179
Definitions 180
Independent analysis
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Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 171-G’s source at nysenate​.gov

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