Relates to violations of secrecy provisions of the tax law; increases penalties for disclosure of personal income information from a misdemeanor to class E felony.
STATE OF NEW YORK
________________________________________________________________________
5883
2017-2018 Regular Sessions
IN ASSEMBLY
February 16, 2017
___________
Introduced by M. of A. GLICK, JAFFEE -- Multi-Sponsored by -- M. of A.
COOK -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to violations of secrecy
provisions of the tax law
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1825 of the tax law, as amended by section 89 of
2 part A of chapter 59 of the laws of 2014, is amended to read as follows:
3 § 1825. Violation of secrecy provisions of the tax law.--(a) Any
4 person who violates the provisions of subdivision (b) of section twen-
5 ty-one, subdivision one of section two hundred two, subdivision eight of
6 section two hundred eleven, subdivision (a) of section three hundred
7 fourteen, subdivision one or two of section four hundred thirty-seven,
8 section four hundred eighty-seven, subdivision one or two of section
9 five hundred fourteen, [subsection (e) of section six hundred ninety-
10 seven,] subsection (a) of section nine hundred ninety-four, subdivision
11 (a) of section eleven hundred forty-six, section twelve hundred eighty-
12 seven, subdivision (a) of section fourteen hundred eighteen, subdivision
13 (a) of section fifteen hundred eighteen, subdivision (a) of section
14 fifteen hundred fifty-five of this chapter, and subdivision (e) of
15 section 11-1797 of the administrative code of the city of New York shall
16 be guilty of a misdemeanor.
17 (b) Any person who violates the provisions of subsection (e) of
18 section six hundred ninety-seven of this chapter shall be guilty of a
19 class E felony.
20 § 2. This act shall take effect on the ninetieth day after it shall
21 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09780-01-7
