§ 1-25 Secrecy.
RCNY § 1-25
(a)No returns, applications or other documents filed under amnesty may be disclosed except as provided in the provisions relating to the secrecy of reports or returns under the chapters of the Administrative Code specified in subdivision (b) of 19 RCNY § 1-19 of this subchapter. (Administrative Code § 11-127) (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 may be disclosed consistent with such agreements.
