N.Y. Tax Law § 1295: Records to be kept

§ 1295. Records to be kept. Every person liable for the state

assessment fee imposed by this article shall keep:

(a) records of every TNC prearranged trip subject to the state

assessment fee under this article, and of all amounts paid, charged or

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

(b) true and complete copies, including electronic copies, of any

records required to be kept by a state agency that is authorized to

permit or regulate a TNC; and

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

to perform his or her duties under this article.