N.Y. Comp. Codes R. & Regs. tit. 20 § 61.2

Current through Register Vol. 46, No. 50, December 11, 2024

Section 61.2 - Records required of a retail licensee not a distributor

Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058

(a) Every person who is not a distributor, for the purpose of the State of New York excise taxes, and who has a retail license for on- or off-premises consumption issued by the State Liquor Authority shall keep records showing separately each purchase of beers, wines or liquors, the name and address of the person from whom purchased and the quantity and date of purchase.

(b) Each such person shall keep the copy of the invoice as required pursuant to the provisions of section 65.1 of this Title.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 61.2