20 CRR-NY 47.3NY-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 47.3
20 CRR-NY 47.3
47.3 Retention of records.
All books of accounts and summary records shall be preserved for not less than three years. Billings, sales slips and other memoranda regarding sales made and services rendered, as, for example, the individual slips prepared in connection with telephone calls, need be kept no longer than they are usually kept by the utilities, but the summaries or recapitulations thereof shall be preserved for three years.
20 CRR-NY 47.3
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.