Statute · New York Tax Law
N.Y. Tax Law § 507 — Records
N.Y. Tax Law § 507
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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…
Citator
N.Y. Tax Law § 507 — Records is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.