§ 11-2503 Records to be kept.
AC § 11-2503
a. Every operator and every room remarketer shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner of finance may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the commissioner of finance 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. b. Notwithstanding the provisions of section three hundred five and three hundred nine of the state technology law or any other law, the commissioner may require any person who has elected to maintain in an electronic format any portion of the records required to be maintained by that person under this chapter, to make the electronic records available and accessible to the commissioner, notwithstanding that the records are also maintained in a hard copy format. Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2009/043.
