{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1103","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1103","heading":"§ 11-1103 Records to be kept.","body":"Every person subject to tax hereunder shall keep records of its business and in such form as the commissioner of finance may by regulation require. Such records shall be offered for inspection and examination at any time upon demand by such commissioner or his or her duly authorized agent or employee and shall be preserved for a period of three years, except that the commissioner of finance may consent to their destruction within that period or may require that they be kept longer.","path":["New York City Administrative Code","Title 11","Chapter 11: Utility Tax"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"7cdd30cb2cba514e8c06c3cf0125c6784b284865bb422e2619043354bd7e89dd","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1102.1","next":"us-nyc/n.y.c.-admin.-code-11-1104"},"notice":"GroundRules: Original legal text. Not legal advice."}