Books and records
Source version current through Jul 31, 2022
Later State Register activity may affect this section.
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- NYCRR title agency
- Executive Department
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- Source version current through
- Jul 31, 2022
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- Jun 6, 2026
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- Jul 31, 2022
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Each licensee shall maintain on the licensed premises adequate books and records of all transactions pertaining to alcoholic beverages, as required by section 104 of the Alcoholic Beverage Control Law and the rules or regulations of the authority, and, in addition, shall maintain an accounts-receivable ledger which, at all times, shall reflect the actual status of all accounts to whom nonalcoholic beverages are sold. Such ledger may be combined with the alcoholic beverages ledger, provided that separate columns are provided therein for data relative to alcoholic beverages and nonalcoholic beverages.
Receipts from sales of alcoholic beverages and sales of nonalcoholic beverages shall be separately registered.