{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-805","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-805","heading":"§ 11-805 Records to be kept.","body":"Every owner of a motor vehicle subject to tax under this chapter shall keep such records of his or her vehicles and of their use in the city 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 the commissioner of finance or the commissioner's 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 8: Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers"],"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":"bef93ba44c765ebe6cbc11ad522fd3bef34d524fef118be906701e0fa5a63d4a","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-804","next":"us-nyc/n.y.c.-admin.-code-11-806"},"notice":"GroundRules: Original legal text. Not legal advice."}