N.Y. Comp. Codes R. & Regs. tit. 20 § 267.3

Current through Register Vol. 46, No. 19, May 8, 2024

Section 267.3 - Form of records

(a) No particular form is required for keeping the records, but such systems of accounting must be used as will enable the State Tax Commission to ascertain whether liability for City of Yonkers earnings tax is incurred or whether a return of information is required to be filed and, if so, the correctness of the amounts required to be reported in any City of Yonkers earnings tax return or return of information.

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

N.Y. Comp. Codes R. & Regs. Tit. 20 § 267.3