{"data":{"id":"us-ny/n.y.-tax-law-1299-e","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1299-e","heading":"Records to be kept","body":"§ 1299-E. Records to be kept. Every person liable for the surcharge\nimposed by this article shall keep, and shall make available for review\nupon demand by the commissioner:\n  (1) records of every trip provided or arranged by such person, or\nprovided through the use of a for-hire vehicle owned or leased by such\nperson, including all amounts paid, charged or due thereon, in such form\nas the commissioner may require;\n  (2) true and complete copies of any records required to be kept by any\napplicable regulatory department or agency; and\n  (3) such other records and information as the commissioner may require\nto perform his or her duties under this article.","path":["Tax Law","Article 29-C. Congestion Surcharge"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1299-E","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"d20a60c245f8782dc16652841369627513b45f53a67134cdbc88bd385b0bf2f4","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1299-d","next":"us-ny/n.y.-tax-law-1299-f"},"notice":"GroundRules: Original legal text. Not legal advice."}