20 CRR-NY 47.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER I. FRANCHISE AND CERTAIN BUSINESS TAXES
SUBCHAPTER F. TAX ON THE FURNISHING OF UTILITY SERVICES
PART 47. RECORDS
20 CRR-NY 47.1
20 CRR-NY 47.1
47.1 Provisions of statute.
The statute provides that every utility “shall keep such records of its business and in such form as the tax commission may require” and that “such records shall be preserved for a period of three years” unless the State Tax Commission consents to their destruction sooner.
20 CRR-NY 47.1
Current through February 28, 2023
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.