{"data":{"id":"us-ny/n.y.-tax-law-1295","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1295","heading":"Records to be kept","body":"§ 1295. Records to be kept. Every person liable for the state\nassessment fee imposed by this article shall keep:\n  (a) records of every TNC prearranged trip subject to the state\nassessment fee under this article, and of all amounts paid, charged or\ndue thereon, in such form as the commissioner may require;\n  (b) true and complete copies, including electronic copies, of any\nrecords required to be kept by a state agency that is authorized to\npermit or regulate a TNC; and\n  (c) such other records and information as the commissioner may require\nto perform his or her duties under this article.","path":["Tax Law","Article 29-B. State Assessment Fee On Transportation Network Company Prearranged Trips"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1295","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"8dc37b4b556c6cd2b60a6d157acbe6cdcfe408ded7dc3316b4a3a34b663cd1d8","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1294","next":"us-ny/n.y.-tax-law-1296"},"notice":"GroundRules: Original legal text. Not legal advice."}