New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 61 - Records To Be Kept
Section 61.3 - Preservation of records
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 61.3
Current through Register Vol. 45, No. 52, December 27, 2023
Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058
(a) The records and invoices required to be maintained, prepared and kept by distributors, owners and others as provided in this Subchapter shall be preserved for a period of three years.
(b) See Part 2402 of this Title for taxpayer record retention formats.
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