N.Y. Comp. Codes R. & Regs. tit. 20, § 158.7 – Place for keeping records. | Midpage
§ 158.7
N.Y. Comp. Codes R. & Regs. tit. 20, § 158.7
Place for keeping records.
Department of Taxation and Finance
The books and records required by this Subchapter must be kept at locations accessible to the representatives of the Tax Commission, and must be made available for inspection by such representatives.