RPTL 946 · Title 3. Collection of Taxes; Return of Collecting Officer
Retention of tax roll
Verbatim from the official edition
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 946. Retention of tax roll. Notwithstanding any law to the contrary, where a tax roll indicating the date of payment of the tax, any receipt number, and related information is maintained in a manner other than that set forth in article fifteen-C of this chapter, the tax roll shall be permanently retained as a public record.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT946
- Text hash
- sha256 d214034d8966859a88f1e18355ea320cb4c5b7425dfc8028f11fd879fa59fca6
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.