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§ 1-10 — Secrecy

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 1-10

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§ 1-10 Secrecy.

(a) All returns, applications and any other documents filed under amnesty shall not be disclosed except as provided in §§ 11-688, 11-538, 11-1797(e) or 11-1942 of the Administrative Code. (Chapter 765 of the Laws of 1985, § 84(h).) (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.