N.Y. Criminal Procedure Law § 190.40 (2026)

§ 190.40 Grand jury; witnesses, compulsion of evidence and immunity.
  1.  Every witness in a grand jury proceeding must give any evidence
legally requested of him regardless of any protest or belief on his part
that it may tend to incriminate him.
  2.  A witness who gives evidence in a grand jury proceeding receives
immunity unless:
  (a)  He has effectively waived such immunity pursuant to section
190.45; or
  (b)  Such evidence is not responsive to any inquiry and is
gratuitously given or volunteered by the witness with knowledge that it
is not responsive.
  (c)  The evidence given by the witness consists only of books, papers,
records or other physical evidence of an enterprise, as defined in
subdivision one of section 175.00 of the penal law, the production of
which is required by a subpoena duces tecum, and the witness does not
possess a privilege against self-incrimination with respect to the
production of such evidence.  Any further evidence given by the witness
entitles the witness to immunity except as provided in subparagraph (a)
and (b) of this subdivision.