New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 507
Records
Official textnysenate.govlast amended
§ 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.
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In this article (20 sections)
- 501 · Definitions
- 502 · Highway use registration
- 502-A · Certificate of registration and decal fees
- 503 · Imposition of tax
- 503-A · Imposition of additional tax
- 503-B · Supplemental tax
- 504 · Exemptions
- 505 · Returns
- 506 · Payment of tax
- 507 · Records
- 508 · Responsibility of owner
- 509 · Powers of tax commission
- 510 · Determination of tax
- 511 · Proceedings to recover tax
- 512 · Penalties and interest
- 512-A · Admissibility of weigh slips
- 513 · Refunds
- 514 · Secrecy of returns
- 514-A · Mailing rules; holidays
- 515 · Disposition of revenues