Common use of New York State Tax Law Clause in Contracts

New York State Tax Law. Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $10,000, imprisonment up to one year, or both. Corporations may be subject to a fine of up to $20,000. State officers and employees making unlawful disclosures are also subject to dismissal from public office for a period of five years. [Tax Law § 1825] New York State Penal Law: Any violation of Section 195.00 in relation to misconduct of public servants is punishable by up to one year of imprisonment. Other New York State Penal Law violations may also apply. Internal Revenue Code: Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $1,000 for each access or unauthorized disclosure, imprisonment of up to one year, or both, together with the costs of prosecution. [IRC §§ 6103, 7213, and 7213A] Who must sign This form must be signed by: All officers and agents of the Tax Department. Any contractor or subcontractor hired by the Tax Department, including their designated employees. Any bank or other depository, its officers or employees, that may receive a return or report required under the Tax Law. Any person who is permitted by law to inspect a return or report, including employees of other NYS agencies, or who may have access to a return or report. Unescorted visitors to any Tax Department building or premises. (continued on page 2) xxx.xxx.xx.xxx We will not process this form and may revoke your access if: you leave any fields incomplete or blank; any of your entries are illegible; you do not sign and date where indicated; your signature is not original; or the home address you entered is not your place of residence. Certifications By signing below, you certify the following: You have read the contents of this Tax Information Access and Non-Disclosure Agreement, understand the Tax Department secrecy provisions, and will adhere to these provisions even after your relationship with the Tax Department ends. Your access to Tax Department information is for a proper purpose and does not constitute an unauthorized disclosure. You have read this document and understand its contents. Access to tax information and Tax Department systems is subject to monitoring. Individual’s signature Printed name and title of individual Date signed Individual’s email address Individual’s phone number Individual’s home address (house number and street) City State ZIP code Printed name of employer Supervisor’s name Supervisor’s title Employer’s business address (number and street) City State ZIP code Properly complete all fields and sign where indicated. Return this completed form to: NYS TAX DEPARTMENT OFFICE OF INTERNAL AFFAIRS W A XXXXXXXX CAMPUS ALBANY NY 12227-0811 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. Questions? Call us at 000-000-0000. xxx.xxx.xx.xxx Attachment 16, Acknowledgement of Confidentiality of Internal Revenue Service (IRS) Tax Return Information I ______________________________________, hereby acknowledge that I have read the quoted provisions of §§6103, 7213, 7213A and 7431 of the Internal Revenue Code (IRC) and I understand that IRC §6103 imposes strict confidentiality requirements on current and former officers and employees of the Contractor who have or have had access to Federal tax returns or return information. I understand that §§7213, 7213A and 7431 of the IRC impose civil and criminal penalties for unauthorized inspection or disclosure of any tax return or return information. I further understand that: Performance In performance of this contract, the Contractor agrees to comply with and assume responsibility for compliance by his or her employees with the following requirements: All work will be performed under the supervision of the contractor or the contractor’s responsible employees. The Contractor and the Contractor’s employees with access to or who use FTI must meet the background check requirements defined in IRS Publication 1075. Any Federal tax returns or return information (hereafter referred to as returns or return information) made available shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone other than an officer or employee of the contractor is prohibited. All returns and return information will be accounted for upon receipt and properly stored before, during, and after processing. In addition, all related output and products will be given the same level of protection as required for the source material. No work involving returns and return information furnished under this contract will be subcontracted without prior written approval of the IRS. The contractor will maintain a list of employees authorized access. Such list will be provided to the agency and, upon request, to the IRS reviewing office. The agency will have the right to void the contract if the contractor fails to provide the safeguards described above. Criminal/Civil Sanctions Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that returns or return information disclosed to such officer or employee can be used only for a purpose and to the extent authorized herein, and that further disclosure of any such returns or return information for a purpose or to an extent unauthorized herein constitutes a felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five years, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized future disclosure of returns or return information may also result in an award of civil damages against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized disclosure. These penalties are prescribed by IRCs 7213 and 7431 and set forth at 26 CFR 301.6103(n)-1. Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that any return or return information made available in any format shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone without an official need-to-know constitutes a criminal misdemeanor punishable upon conviction by a fine of as much as $1,000.00 or imprisonment for as long as 1 year, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized inspection or disclosure of returns or return information may also result in an award of civil damages against the officer or employee [United States for Federal employees] in an amount equal to the sum of the greater of $1,000.00 for each act of unauthorized inspection or disclosure with respect to which such defendant is found liable or the sum of the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure plus in the case of a willful inspection or disclosure which is the result of gross negligence, punitive damages, plus the costs of the action. The penalties are prescribed by IRCs 7213A and 7431 and set forth at 26 CFR 301.6103(n)-1. Additionally, it is incumbent upon the contractor to inform its officers and employees of the penalties for improper disclosure imposed by the Privacy Act of 1974, 5 U.S.C. 552a. Specifically, 5 U.S.C. 552a(i)(1), which is made applicable to contractors by 5 U.S.C. 552a(m)(1), provides that any officer or employee of a contractor, who by virtue of his/her employment or official position, has possession of or access to agency records which contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or regulations established thereunder, and who knowing that disclosure of the specific material is so prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a misdemeanor and fined not more than $5,000. Granting a contractor access to FTI must be preceded by certifying that each individual understands the agency’s security policy and procedures for safeguarding IRS information. Contractors must maintain their authorization to access FTI through annual recertification. The initial certification and recertification must be documented and placed in the agency's files for review. As part of the certification and at least annually afterwards, contractors must be advised of the provisions of IRCs 7431, 7213, and 7213A (see IRS Publication 1075 Exhibit 4, Sanctions for Unauthorized Disclosure, and Exhibit 5, Civil Damages for Unauthorized Disclosure). The training provided before the initial certification and annually thereafter must also cover the incident response policy and procedure for reporting unauthorized disclosures and data breaches. (See IRS Publication 1075 Section 10) For both the initial certification and the annual certification, the contractor must sign, either with ink or electronic signature, a confidentiality statement certifying their understanding of the security requirements.

New York State Tax Law. Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $10,000, imprisonment up to one year, or both. Corporations may be subject to a fine of up to $20,000. State officers and employees making unlawful disclosures are also subject to dismissal from public office for a period of five years. [Tax Law § 1825] New York State Penal Law: Any violation of Section 195.00 in relation to misconduct of public servants is punishable by up to one year of imprisonment. Other New York State Penal Law violations may also apply. Internal Revenue Code: Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $1,000 for each access or unauthorized disclosure, imprisonment of up to one year, or both, together with the costs of prosecution. [IRC §§ 6103, 7213, and 7213A] Who must sign This form must be signed by: All officers and agents of the Tax Department. Any contractor or subcontractor hired by the Tax Department, including their designated employees. Any bank or other depository, its officers or employees, that may receive a return or report required under the Tax Law. Any person who is permitted by law to inspect a return or report, including employees of other NYS agencies, or who may have access to a return or report. Unescorted visitors to any Tax Department building or premises. (continued on page 2) xxx.xxx.xx.xxx We will not process this form and may revoke your access if: you leave any fields incomplete or blank; any of your entries are illegible; you do not sign and date where indicated; your signature is not original; or the home address you entered is not your place of residence. Certifications By signing below, you certify the following: You have read the contents of this Tax Information Access and Non-Disclosure Agreement, understand the Tax Department secrecy provisions, and will adhere to these provisions even after your relationship with the Tax Department ends. Your access to Tax Department information is for a proper purpose and does not constitute an unauthorized disclosure. You have read this document and understand its contents. Access to tax information and Tax Department systems is subject to monitoring. Individual’s signature Printed name and title of individual Date signed Individual’s email address Individual’s phone number Individual’s home address (house number and street) City State ZIP code Printed name of employer Supervisor’s name Supervisor’s title Employer’s business address (number and street) City State ZIP code Properly complete all fields and sign where indicated. Return this completed form to: NYS TAX DEPARTMENT OFFICE OF INTERNAL AFFAIRS W A XXXXXXXX CAMPUS ALBANY NY 12227-0811 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. Questions? Call us at 000-000-0000. xxx.xxx.xx.xxx Attachment 16, Acknowledgement of Confidentiality of Internal Revenue Service (IRS) Tax Return Information I ______________________________________, hereby acknowledge that I have read the quoted provisions of §§6103, 7213, 7213A and 7431 of the Internal Revenue Code (IRC) and I understand that IRC §6103 imposes strict confidentiality requirements on current and former officers and employees of the Contractor who have or have had access to Federal tax returns or return information. I understand that §§7213, 7213A and 7431 of the IRC impose civil and criminal penalties for unauthorized inspection or disclosure of any tax return or return information. I further understand that: Performance In performance of this contract, the Contractor agrees to comply with and assume responsibility for compliance by his or her employees with the following requirements: All work will be performed under the supervision of the contractor or the contractor’s responsible employees. The Contractor and the Contractor’s employees with access to or who use FTI must meet the background check requirements defined in IRS Publication 1075. Any Federal tax returns or return information (hereafter referred to as returns or return information) made available shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone other than an officer or employee of the contractor is prohibited. All returns and return information will be accounted for upon receipt and properly stored before, during, and after processing. In addition, all related output and products will be given the same level of protection as required for the source material. No work involving returns and return information furnished under this contract will be subcontracted without prior written approval of the IRS. The contractor will maintain a list of employees authorized access. Such list will be provided to the agency and, upon request, to the IRS reviewing office. The agency will have the right to void the contract if the contractor fails to provide the safeguards described above. Criminal/Civil Sanctions Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that returns or return information disclosed to such officer or employee can be used only for a purpose and to the extent authorized herein, and that further disclosure of any such returns or return information for a purpose or to an extent unauthorized herein constitutes a felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five years, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized future disclosure of returns or return information may also result in an award of civil damages against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized disclosure. These penalties are prescribed by IRCs 7213 and 7431 and set forth at 26 CFR 301.6103(n)-1. Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that any return or return information made available in any format shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone without an official need-to-know constitutes a criminal misdemeanor punishable upon conviction by a fine of as much as $1,000.00 or imprisonment for as long as 1 year, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized inspection or disclosure of returns or return information may also result in an award of civil damages against the officer or employee [United States for Federal employees] in an amount equal to the sum of the greater of $1,000.00 for each act of unauthorized inspection or disclosure with respect to which such defendant is found liable or the sum of the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure plus in the case of a willful inspection or disclosure which is the result of gross negligence, punitive damages, plus the costs of the action. The penalties are prescribed by IRCs 7213A and 7431 and set forth at 26 CFR 301.6103(n)-1. Additionally, it is incumbent upon the contractor to inform its officers and employees of the penalties for improper disclosure imposed by the Privacy Act of 1974, 5 U.S.C. 552a. Specifically, 5 U.S.C. 552a(i)(1), which is made applicable to contractors by 5 U.S.C. 552a(m)(1), provides that any officer or employee of a contractor, who by virtue of his/her employment or official position, has possession of or access to agency records which contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or regulations established thereunder, and who knowing that disclosure of the specific material is so prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a misdemeanor and fined not more than $5,000. Granting a contractor access to FTI must be preceded by certifying that each individual understands the agency’s security policy and procedures for safeguarding IRS information. Contractors must maintain their authorization to access FTI through annual recertification. The initial certification and recertification must be documented and placed in the agency's files for review. As part of the certification and at least annually afterwards, contractors must be advised of the provisions of IRCs 7431, 7213, and 7213A (see IRS Publication 1075 Exhibit 4, Sanctions for Unauthorized Disclosure, and Exhibit 5, Civil Damages for Unauthorized Disclosure). The training provided before the initial certification and annually thereafter must also cover the incident response policy and procedure for reporting unauthorized disclosures and data breaches. (See IRS Publication 1075 Section 10) For both the initial certification and the annual certification, the contractor must sign, either with ink or electronic signature, a confidentiality statement certifying their understanding of the security requirements.xxx.xxx.xx.xxx

New York State Tax Law. Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $10,000, imprisonment up to one year, or both. Corporations may be subject to a fine of up to $20,000. State officers and employees making unlawful disclosures are also subject to dismissal from public office for a period of five years. [Tax Law § 1825] New York State Penal Law: Any violation of Section 195.00 in relation to misconduct of public servants is punishable by up to one year of imprisonment. Other New York State Penal Law violations may also apply. Internal Revenue Code: Any violation of the secrecy provisions of this agreement is punishable by a fine of up to $1,000 for each access or unauthorized disclosure, imprisonment of up to one year, or both, together with the costs of prosecution. [IRC §§ 6103, 7213, and 7213A] Who must sign This form must be signed by: All officers and agents of the Tax Department. Any contractor or subcontractor hired by the Tax Department, including their designated employees. Any bank or other depository, its officers or employees, that may receive a return or report required under the Tax Law. Any person who is permitted by law to inspect a return or report, including employees of other NYS agencies, or who may have access to a return or report. Unescorted visitors to any Tax Department building or premises. (continued on page 2) xxx.xxx.xx.xxx We will not process this form and may revoke your access if: you leave any fields incomplete or blank; any of your entries are illegible; you do not sign and date where indicated; your signature is not original; or the home address you entered is not your place of residence. Certifications By signing below, you certify the following: You have read the contents of this Tax Information Access and Non-Disclosure Agreement, understand the Tax Department secrecy provisions, and will adhere to these provisions even after your relationship with the Tax Department ends. Your access to Tax Department information is for a proper purpose and does not constitute an unauthorized disclosure. You have read this document and understand its contents. Access to tax information and Tax Department systems is subject to monitoring. Individual’s signature Printed name and title of individual Date signed Individual’s email address Individual’s phone number Individual’s home address (house number and street) City State ZIP code Printed name of employer Supervisor’s name Supervisor’s title Employer’s business address (number and street) City State ZIP code Properly complete all fields and sign where indicated. Return this completed form to: NYS TAX DEPARTMENT OFFICE OF INTERNAL AFFAIRS W A XXXXXXXX CAMPUS ALBANY NY 12227-0811 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. Questions? Call us at 000-000-0000. xxx.xxx.xx.xxx Attachment 1617, Acknowledgement of Confidentiality of Internal Revenue Service (IRS) Tax Return Information I ______________________________________, hereby acknowledge that I have read the quoted provisions of §§6103, 7213, 7213A and 7431 of the Internal Revenue Code (IRC) and I understand that IRC §6103 imposes strict confidentiality requirements on current and former officers and employees of the Contractor who have or have had access to Federal tax returns or return information. I understand that §§7213, 7213A and 7431 of the IRC impose civil and criminal penalties for unauthorized inspection or disclosure of any tax return or return information. I further understand that: Performance In performance of this contract, the Contractor agrees to comply with and assume responsibility for compliance by his or her employees with the following requirements: All work will be performed under the supervision of the contractor or the contractor’s responsible employees. The Contractor and the Contractor’s employees with access to or who use FTI must meet the background check requirements defined in IRS Publication 1075. Any Federal tax returns or return information (hereafter referred to as returns or return information) made available shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone other than an officer or employee of the contractor is prohibited. All returns and return information will be accounted for upon receipt and properly stored before, during, and after processing. In addition, all related output and products will be given the same level of protection as required for the source material. No work involving returns and return information furnished under this contract will be subcontracted without prior written approval of the IRS. The contractor will maintain a list of employees authorized access. Such list will be provided to the agency and, upon request, to the IRS reviewing office. The agency will have the right to void the contract if the contractor fails to provide the safeguards described above. Criminal/Civil Sanctions Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that returns or return information disclosed to such officer or employee can be used only for a purpose and to the extent authorized herein, and that further disclosure of any such returns or return information for a purpose or to an extent unauthorized herein constitutes a felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five years, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized future disclosure of returns or return information may also result in an award of civil damages against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized disclosure. These penalties are prescribed by IRCs 7213 and 7431 and set forth at 26 CFR 301.6103(n)-1. Each officer or employee of any person to whom returns or return information is or may be disclosed shall be notified in writing by such person that any return or return information made available in any format shall be used only for the purpose of carrying out the provisions of this contract. Information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of this contract. Inspection by or disclosure to anyone without an official need-to-know constitutes a criminal misdemeanor punishable upon conviction by a fine of as much as $1,000.00 or imprisonment for as long as 1 year, or both, together with the costs of prosecution. Such person shall also notify each such officer and employee that any such unauthorized inspection or disclosure of returns or return information may also result in an award of civil damages against the officer or employee [United States for Federal employees] in an amount equal to the sum of the greater of $1,000.00 for each act of unauthorized inspection or disclosure with respect to which such defendant is found liable or the sum of the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure plus in the case of a willful inspection or disclosure which is the result of gross negligence, punitive damages, plus the costs of the action. The penalties are prescribed by IRCs 7213A and 7431 and set forth at 26 CFR 301.6103(n)-1. Additionally, it is incumbent upon the contractor to inform its officers and employees of the penalties for improper disclosure imposed by the Privacy Act of 1974, 5 U.S.C. 552a. Specifically, 5 U.S.C. 552a(i)(1), which is made applicable to contractors by 5 U.S.C. 552a(m)(1), provides that any officer or employee of a contractor, who by virtue of his/her employment or official position, has possession of or access to agency records which contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or regulations established thereunder, and who knowing that disclosure of the specific material is so prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a misdemeanor and fined not more than $5,000. Granting a contractor access to FTI must be preceded by certifying that each individual understands the agency’s security policy and procedures for safeguarding IRS information. Contractors must maintain their authorization to access FTI through annual recertification. The initial certification and recertification must be documented and placed in the agency's files for review. As part of the certification and at least annually afterwards, contractors must be advised of the provisions of IRCs 7431, 7213, and 7213A (see IRS Publication 1075 Exhibit 4, Sanctions for Unauthorized Disclosure, and Exhibit 5, Civil Damages for Unauthorized Disclosure). The training provided before the initial certification and annually thereafter must also cover the incident response policy and procedure for reporting unauthorized disclosures and data breaches. (See IRS Publication 1075 Section 10) For both the initial certification and the annual certification, the contractor must sign, either with ink or electronic signature, a confidentiality statement certifying their understanding of the security requirements.