N.Y. Comp. Codes R. & Regs. tit. 20, § 158.3 – Form of records. | Midpage
§ 158.3
N.Y. Comp. Codes R. & Regs. tit. 20, § 158.3
Form of records.
Department of Taxation and Finance
(a) No particular form is required for keeping the records, but such systems of accounting must be used as will enable the Tax Commission to ascertain whether liability for New York State income tax is incurred or whether a New York State information return is required to be filed and, if so, the correctness of the amounts required to be reported in any New York State income tax return or New York State information return.
(b) See Part 2402 of this Title for taxpayer record retention formats.