(a) General.

Except as provided in subdivision (b) of this section and section 158.4 of this Part, the books, records and a copy of any New York State income tax return, schedule, statement or other document required to be kept by this Title must be retained so long as the contents thereof may become material in the administration of article 22 of the Tax Law.

(b) Paid preparers.

Any person who is an income tax return preparer (see section 158.12[d][1] of this Part) of any New York State income tax return or claim for refund must, for a three year retention period (see section 158.12[d][5] of this Part), retain a complete copy of such return or such claim for refund, or, retain on a list, the name and identification number of the taxpayer for whom such return or such claim for refund was prepared (see section 158.12[c] of this Part).