§ 39-06 Record Keeping, Subpoenas and Oaths.
RCNY § 39-06
(a)For any Application granted on or after January 1, 2010, the Taxpayer shall keep and maintain all Records for six years after the later of the Approval Date or the Effective Date, and shall make such Records available for inspection by HPD upon written request therefor. For any Application granted before January 1, 2010, the Taxpayer shall keep and maintain all Records required by the Law pursuant to which the Tax Benefit was granted or by any other applicable law or rule.
(b)At any time subsequent to the filing of an Application, HPD may (i) examine any Records, and (ii) summon any person, including, but not limited to, the Taxpayer or an officer, director, member or employee of the Taxpayer, or any person having, or having had, possession, custody or control of Records requested or granted, or any person or firm that participated in the construction, conversion or rehabilitation of the Property that requested or was granted the Tax Benefit, to appear before HPD at the time or place designated in the summons or to produce such Records, and to give such testimony under oath as may be relevant or material to the Tax Benefit requested or granted.
