New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter D - City Of Yonkers Earnings Tax On Nonresidents
Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements
Section 267.3 - Form of records

(a) No particular form is required for keeping the records, but such systems of accounting must be used as will enable the State Tax Commission to ascertain whether liability for City of Yonkers earnings tax is incurred or whether a return of information is required to be filed and, if so, the correctness of the amounts required to be reported in any City of Yonkers earnings tax return or return of information.

(b) See Part 2402 of this Title for taxpayer record retention formats.