N.Y. Comp. Codes R. & Regs. tit. 20 § 484.10
Tax Law, § 514
The provisions relating to secrecy of returns and information contained therein do not prohibit the delivery to a person or his duly authorized representative of a copy of any return filed by him, nor prohibit the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes when due, together with any relevant information which in the opinion of the Tax Commission may assist in the collection of such delinquent taxes, nor prohibit the publication of statistics so classified as to prevent the identification of the particular returns and the items thereof, nor the inspection or delivery of a return to a duly authorized officer of the Department of Transportation, the Attorney General or other legal representative of the State of New York when an action has been instituted under the Vehicle and Traffic Law or the Transportation Law where such returns are directly involved; or the inspection of the returns of any carrier by the Comptroller or any duly designated officer or employee of the Department of Audit and Control of the State of New York, for purposes of the audit of a refund of any tax paid by any person under said article 21; or the exchange by the State Tax Commission with the taxing officials of any other state imposing a similar tax or of the Federal government of such information contained in the returns filed under said article 21 as it may consider proper, provided such state or the Federal government grants like privileges to the State of New York and provided such officers agree not to make known the information.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 484.10