N.Y. Tax Law § 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.