N.Y. Tax Law § 1289: Cooperation by city

§ 1289. Cooperation by city. The city and the TLC shall cooperate with

and assist the commissioner to effect the purposes of this article and

the commissioner's responsibilities under this article. Such cooperation

shall include the city or TLC obtaining, furnishing, and timely updating

current, complete and accurate names, addresses and all other

information concerning every (1) taxicab owner, operator, and driver of

taxicabs in the city, (2) agent and vehicle owner, and (3) HAIL base,

HAIL vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the

trip records and other records of any of them, in the city's possession

or in the possession of any of its agencies, instrumentalities, agents,

contractors, or any other person the TLC has authorized or required to

obtain or possess such records or information, together with any other

information the commissioner requests, all in a format prescribed by,

and without cost to, the commissioner. The TLC shall also furnish, or

cause to be furnished, in a format prescribed by the commissioner, any

records or information in the possession of the TLC, any agent or

contractor of the city or the TLC, or any other person the TLC has

authorized or required to obtain or possess such records or information,

concerning the persons liable for the tax imposed by this article,

including, among other things, detailed trip record information. Such

cooperation shall also include the TLC assigning identifying numbers and

other identifying indicia to HAIL bases, HAIL vehicle owners, HAIL

vehicles, and drivers of HAIL vehicles in a format prescribed by the

commissioner, so as to facilitate filing returns, paying tax, and

performing other tasks required to administer the tax imposed by this

article.