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 47.3 - Retention of records
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 47.3
Current through Register Vol. 46, No. 12, March 20, 2024
All books of accounts and summary records shall be preserved for not less than three years. Billings, sales slips and other memoranda regarding sales made and services rendered, as, for example, the individual slips prepared in connection with telephone calls, need be kept no longer than they are usually kept by the utilities, but the summaries or recapitulations thereof shall be preserved for three years.
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