N.Y. Tax Law § 507: Records

§ 507. Records. Every carrier subject to this article and every

carrier to whom a certificate of registration was issued shall keep a

complete and accurate daily record which shall show the miles traveled

in this state by each vehicular unit and such other information as the

commissioner may require. Such records shall be kept in this state

unless the commissioner consents to their removal and shall be preserved

for a period of four years and be open for inspection at any reasonable

time upon the demand of the commissioner.