N.Y. Comp. Codes R. & Regs. tit. 20 § 61.3

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

Section 61.3 - Preservation of records

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

(a) The records and invoices required to be maintained, prepared and kept by distributors, owners and others as provided in this Subchapter shall be preserved for a period of three years.

(b) See Part 2402 of this Title for taxpayer record retention formats.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 61.3