New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter F - Tax On The Furnishing Of Utility Services
Part 47 - Records
Section 47.1 - Provisions of statute
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 47.1
Current through Register Vol. 46, No. 12, March 20, 2024
The statute provides that every utility "shall keep such records of its business and in such form as the tax commission may require" and that "such records shall be preserved for a period of three years" unless the State Tax Commission consents to their destruction sooner.
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