N.Y. Comp. Codes R. & Regs. tit. 5 § 220.18

Current through Register Vol. 46, No. 53, December 31, 2024

Section 220.18 - Record retention

(a) Each business located in a tax-free NY area and receiving tax benefits through the program shall keep all relevant records for the duration of program participation plus three years.

(b) The department shall have the right to inspect all relevant records upon reasonable notice to the sponsor or business.

N.Y. Comp. Codes R. & Regs. Tit. 5 § 220.18

Amended New York State Register November 20, 2019/Volume XLI, Issue 47, eff. 11/20/2019