§ 26-01 Purpose.
RCNY § 26-01
The purpose of these rules is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under §§ 11-518, 11-687, 11-707, 11-805, 11-902, 11-1103, 11-1307 and 11-2503 of the Administrative Code of the City of New York and to address these requirements where all or a part of the taxpayer's records are received, created, maintained or generated through various computer, electronic and imaging processes and systems.
