N.Y. Comp. Codes R. & Regs. tit. 20 § 47.1
Current through Register Vol. 46, No. 25, June 18, 2024
The statute provides that every utility "shall keep such records of its business and in such form as the tax commission may require" and that "such records shall be preserved for a period of three years" unless the State Tax Commission consents to their destruction sooner.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 47.1