§ 1825. Violation of secrecy provisions of the tax law.–Any person who violates the secrecy provisions of this chapter or subdivision (e) of section 11-1797 of the administrative code of the city of New York shall be guilty of a misdemeanor.

Terms Used In N.Y. Tax Law 1825

  • person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
  • this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801