N.Y. Tax Law Section 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.

Source: Section 1299-E — Records to be kept, https://www.­nysenate.­gov/legislation/laws/TAX/1299-E (updated Apr. 27, 2018; accessed Jan. 3, 2026).

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Verified:
Jan. 3, 2026

Last modified:
Apr. 27, 2018

§ 1299-E. Records to be kept's source at nysenate​.gov

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