N.Y. Tax Law § 1286: Records to be kept

§ 1286. Records to be kept. (a) Every person liable for any tax

imposed by this article shall keep:

(1) records of every taxicab or HAIL vehicle trip originating in the

city and of all amounts paid, charged or due thereon and of the tax

payable thereon, in such form as the commissioner may require;

(2) a true and complete copy of every contract, agreement, or

arrangement concerning the lease, rental, or license to use a taxicab

for which the person is required to remit the tax on trips imposed by

this article on such person;

(3) a true and complete copy of every contract, agreement, or

arrangement concerning the appointment of an agent;

(4) a true and complete copy of every contract, agreement, or

arrangement concerning the affiliation of a HAIL vehicle or of a HAIL

vehicle owner or driver with a HAIL base;

(5) true and complete copies of any records required to be kept by the

TLC; and

(6) such other records and information as the commissioner may require

to perform his or her duties under this article.

(b) Every person that has contracted with the city or TLC to provide

services to the city, to the TLC, or to persons liable for tax under

this article relating to taximeters, to administering taximeters or to

information obtained from taximeters and every person that the TLC has

authorized to obtain or possess information generated by taximeters

shall keep true and complete copies of all meter information.

(c) The records required to be kept by this section shall be available

for inspection and examination at any time upon demand by the

commissioner or the commissioner's duly authorized agent or employee and

shall be preserved for a period of three years, except that the

commissioner may consent to their destruction within that period or may

require that they be kept longer. Such records may be kept within the

meaning of this section when reproduced on any photographic,

photostatic, microfilm, micro-card, miniature photographic or other

process which actually reproduces the original record. If those records

are maintained in an electronic format, they must be made available and

accessible to the commissioner in electronic format.