N.Y. Tax Law § 1356

* § 1356. Information sharing. A city having a population of one\nmillion or more imposing a surcharge pursuant to this article shall,\nupon request by the commissioner of taxation and finance, provide the\ndepartment of taxation and finance with any records in its possession\nused or considered in determining whether a covered property, or, in the\ncase of a residential cooperative property, a residential cooperative\ndwelling unit, is not a primary residence. The department of taxation\nand finance shall, upon request by such city, provide such city with any\nrecords in its possession contained in any return filed pursuant to\narticle thirty of this chapter or disclosed by any investigation of tax\nliability under such article for the purposes of implementing such\nsurcharge. Information shared pursuant to this subsection shall not be\nsubject to disclosure pursuant to article six of the public officers\nlaw.\n * NB Repealed June 30, 2031\n