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NYC Administrative Code

§ 11-1103 — Records to be kept.

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What is NYC AC § 11-1103?

Quick Answer

This section mandates that individuals subject to tax maintain business records in a format specified by the commissioner of finance. These records must be available for inspection by the commissioner or authorized personnel and retained for three years, with possible extensions or early destruction permitted. Applies to individuals subject to taxation.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1103 Records to be kept.

AC § 11-1103

Every person subject to tax hereunder shall keep records of its business and in such form as the commissioner of finance may by regulation require. Such records shall be offered for inspection and examination at any time upon demand by such commissioner or his or her duly authorized agent or employee and shall be preserved for a period of three years, except that the commissioner of finance may consent to their destruction within that period or may require that they be kept longer.

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