N.Y. Tax Law § 1286 — Records to be kept

§ 1286. Records to be kept. (a) Every person liable for any tax\nimposed by this article shall keep:\n (1) records of every taxicab or HAIL vehicle trip originating in the\ncity and of all amounts paid, charged or due thereon and of the tax\npayable thereon, in such form as the commissioner may require;\n (2) a true and complete copy of every contract, agreement, or\narrangement concerning the lease, rental, or license to use a taxicab\nfor which the person is required to remit the tax on trips imposed by\nthis article on such person;\n (3) a true and complete copy of every contract, agreement, or\narrangement concerning the appointment of an agent;\n (4) a true and complete copy of every contract, agreement, or\narrangement concerning the affiliation of a HAIL vehicle or of a HAIL\nvehicle owner or driver with a HAIL base;\n (5) true and complete copies of any records required to be kept by the\nTLC; and\n (6) such other records and information as the commissioner may require\nto perform his or her duties under this article.\n (b) Every person that has contracted with the city or TLC to provide\nservices to the city, to the TLC, or to persons liable for tax under\nthis article relating to taximeters, to administering taximeters or to\ninformation obtained from taximeters and every person that the TLC has\nauthorized to obtain or possess information generated by taximeters\nshall keep true and complete copies of all meter information.\n (c) The records required to be kept by this section shall be available\nfor inspection and examination at any time upon demand by the\ncommissioner or the commissioner's duly authorized agent or employee and\nshall be preserved for a period of three years, except that the\ncommissioner may consent to their destruction within that period or may\nrequire that they be kept longer. Such records may be kept within the\nmeaning of this section when reproduced on any photographic,\nphotostatic, microfilm, micro-card, miniature photographic or other\nprocess which actually reproduces the original record. If those records\nare maintained in an electronic format, they must be made available and\naccessible to the commissioner in electronic format.\n