Statute · New York Tax Law
N.Y. Tax Law § 1299-e — Records to be kept
N.Y. Tax Law § 1299-e
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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:
Citator
N.Y. Tax Law § 1299-e — Records to be kept is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.