{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1205","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1205","heading":"§ 11-1205 Records to be kept and audits by commissioner of finance.","body":"Every racing corporation or association shall keep such records as may be prescribed by the commissioner of finance, of all admissions and taxes collected pursuant to this chapter. Such records shall be available for inspection and examination at any time upon demand by the commissioner of finance or the commissioner's duly authorized agents or employees, and such records shall be preserved for a period of three years, except that the commissioner of finance may consent to their destruction within that period, and may require that they be kept longer than three years.","path":["New York City Administrative Code","Title 11","Chapter 12: Horse Race Admissions 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":"18f05397958ea733e499ad4b4142b025f97700bd992b9395741f26966ddf0056","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1204","next":"us-nyc/n.y.c.-admin.-code-11-1206"},"notice":"GroundRules: Original legal text. Not legal advice."}