N.Y. Comp. Codes R. & Regs. tit. 20 § 2380.12
Current through Register Vol. 46, No. 45, November 2, 2024
Every employer required to submit wage reporting information must keep all records and information pertinent thereto available for examination and inspection by the Department of Taxation and Finance. Such records must be retained for a period of four years after the due date for filing the wage reporting information on Part B of the quarterly combined withholding and wage reporting return, or the date such wage reporting information is filed, whichever is later.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2380.12