- (a) The records and invoices required to be maintained, prepared and kept by distributors, owners and others as provided in this Subchapter shall be preserved for a period of three years.
- (b) See Part 2402 of this Title for taxpayer record retention formats.
Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058