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What is NYC AC § 11-805?

Quick Answer

This section mandates that owners of motor vehicles subject to tax maintain records of their vehicles and usage in the city as required by the commissioner of finance. These records must be available for inspection and preserved for three years, with possible extensions. Applies to motor vehicle owners subject to city tax regulations.

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

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§ 11-805 Records to be kept.

AC § 11-805

Every owner of a motor vehicle subject to tax under this chapter shall keep such records of his or her vehicles and of their use in the city 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 the commissioner of finance or the commissioner's 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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