{"data":{"id":"us-nyc/n.y.c.-admin.-code-20-741","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 20-741","heading":"§ 20-741 Records.","body":"No tax preparer shall intentionally misstate or misrepresent any information relating to his or her education, training or experience on an identification and qualification statement. A tax preparer shall maintain records to substantiate all of the information contained on such a statement; provided, however, that an affidavit signed by the tax preparer indicating that the information contained on a statement is true shall be sufficient to substantiate any information if other records are not available. Such records and/or affidavit shall be kept on file on the business premises and shall be presented on demand for inspection by the commissioner.","path":["New York City Administrative Code","Title 20","Chapter 5: Unfair Trade Practices"],"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":"571ee13eaae8e77dddbad5175732970e0629a17eabdb012d2e7b3bb05c542077","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-20-740.1","next":"us-nyc/n.y.c.-admin.-code-20-741.1"},"notice":"GroundRules: Original legal text. Not legal advice."}