§ 1-18 Secrecy.
RCNY § 1-18
(a)No returns, applications or other documents filed under amnesty may be disclosed except as provided in §§ 11-1116, 11-2115 or 11-2516 of the Administrative Code, as applicable. (Administrative Code § 11-125(h), as added by Local Law 23 of 1994.) (b) Notwithstanding subdivision (a) of this section, to the extent the information received under amnesty is subject to an exchange agreement with the Internal Revenue Service, New York State Department of Taxation and Finance, or another state's tax administrator, the information will be disclosed consistent with such agreements.













