1. (a) Except in accordance with a proper judicial order or as otherwise provided by law, it is unlawful for any of the following to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any return required under article 32 of the Tax Law:

   1. (1) the Tax Commission;
   2. (2) any tax commissioner;
   3. (3) any officer or employee of the Department of Taxation and Finance;
   4. (4) any person who, pursuant to article 32 of the Tax Law, is permitted to inspect any return;
   5. (5) any person engaged or retained by the Department of Taxation and Finance on an independent contract basis; or
   6. (6) any person who in any manner may require knowledge of the contents of a return filed pursuant to article 32 of the Tax Law.
2. (b) The words except in accordance with a proper judicial order or as otherwise provided by law mean that a disclosure is permitted only in appropriate proceedings where the integrity of the return itself is attacked or defended as the main issue, and not merely as a collateral issue or where disclosure is explicitly permitted by statute.
3. (c) The officers charged with the custody of returns are not required to produce any of them, or evidence of anything contained in them, in any action or proceeding in any court, except on behalf of the State of New York or the Tax Commission in an action or proceeding under the provisions of the Tax Law or in any other action or proceeding involving the collection of a tax due under the Tax Law to which the State of New York or the Tax Commission is a party or a claimant, or on behalf of any party in an action or proceeding under the provisions of article 32 of the Tax Law when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding and no more.

Tax Law, § 1467(a)