Except as provided for in section 267.4 of this Part, the books and records required to be kept by this Subchapter must be retained so long as the contents thereof may become material in the administration of article 30-B of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 267.8