{"data":{"id":"us-nyc/n.y.c.-admin.-code-26-1602","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 26-1602","heading":"§ 26-1602 Audits.","body":"The department shall audit no fewer than 20 percent of all buildings that have completed construction and are receiving benefits under section 421-a of the real property tax law annually to determine whether the owners of such buildings are in compliance with all applicable rent registration requirements.\n\n(L.L. 2017/194, 10/16/2017, eff. 10/16/2018)","path":["New York City Administrative Code","Title 26","Chapter 16: Audits for Compliance with 421-a Tax Exemption Rent Registration Requirements"],"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":"037c2764dd8a588a2e6e52309d8ff29b4799f5a6ea415949d4db0fd3b499634a","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-26-1601","next":"us-nyc/n.y.c.-admin.-code-26-1603"},"notice":"GroundRules: Original legal text. Not legal advice."}