New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter VII. Wage Reporting System |
Part 2380. Wage Reporting System |
Sec. 2380.12. Records to be kept
Latest version.
- Every employer required to submit wage reporting information must keep all records and information pertinent thereto available for examination and inspection by the Department of Taxation and Finance. Such records must be retained for a period of four years after the due date for filing the wage reporting information on Part B of the quarterly combined withholding and wage reporting return, or the date such wage reporting information is filed, whichever is later.