NY Tax L § 1299-E - Records to Be Kept

§ 1299-E. Records to be kept. Every person liable for the surcharge
imposed by this article shall keep, and shall make available for review
upon demand by the commissioner:

(1) records of every trip provided or arranged by such person, or
provided through the use of a for-hire vehicle owned or leased by such
person, including all amounts paid, charged or due thereon, in such form
as the commissioner may require;

(2) true and complete copies of any records required to be kept by any
applicable regulatory department or agency; and

(3) such other records and information as the commissioner may require
to perform his or her duties under this article.