New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1299-E
Records to be kept
Official textnysenate.govlast amended
§ 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: view the official text
In this article (9 sections)
- 1299 · Definitions
- 1299-A · Imposition of tax
- 1299-B · Liability for surcharge
- 1299-D · Returns and payment of surcharge
- 1299-E · Records to be kept
- 1299-F · Secrecy of returns and reports
- 1299-G · Practice and procedure
- 1299-H · Deposit and disposition of revenue
- 1299-I · Cooperation by regulatory agencies