N.Y. Comp. Codes R. & Regs. tit. 1 § 320.2
Current through Register Vol. 46, No. 42, October 16, 2024
Every person engaged in any business described in section 320.1 and required by this Part to keep records shall maintain such records at the place where such busainess is conducted except that if such person conducts such business at multiple locations, he may maintain such records at his headquarters' office. When not in actual use, all such records shall be kept in a safe place at the prescribed location in accordance with good commercial practices.
N.Y. Comp. Codes R. & Regs. Tit. 1 § 320.2